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Journal : International Journal of Educational and Life Sciences (IJELS)

The Influence of Taxes , Intangible Assets, Exchange Rates on Transfer Pricing in Multinational Manufacturing Companies Registered on the IDX 2019-2022 Intan Febrianti; Alimuddin
International Journal of Educational and Life Sciences Vol. 2 No. 6 (2024): June 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i6.1976

Abstract

The aim of this research is to determine the effect of taxes, intangible assets, Exchange Rate on transfer pricing in multinational manufacturing companies listed on the IDX from 2019-2022. This research is a type of quantitative research, namely using secondary data in the form of financial reports owned by the company. Where the sample was determined using a purposive sampling technique so that a sample of 40 samples was obtained. Data was obtained with the help of the SPSS program. The results of this research show that taxes and exchange rates have a negative effect on transfer pricing, while intangible asset variables have a positive effect on transfer pricing.
The Influence of Taxes , Intangible Assets, Exchange Rates on Transfer Pricing in Multinational Manufacturing Companies Registered on the IDX 2019-2022 Intan Febrianti; Alimuddin
International Journal of Educational and Life Sciences Vol. 2 No. 6 (2024): June 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i6.2071

Abstract

This research aims to determine the factors influencing transfer practices in multinational manufacturing companies listed on the Indonesian Stock Exchange in 2019-2022. In this research, the factor used is the bonus mechanism intangible asset tax. This research is quantitative research with secondary data in the form of the company's annual financial reports. The sample was selected using a purposive sampling technique and 40 sample data were obtained. The data analysis technique was using multiple linear analysis with the SPSS 23 program The research results show that intangible assets have a positive effect on transfer pricing, while tax variables have a negative impact on transfer pricing
Co-Authors . Irmawati . Kurdianto . Suharsono A. Octavera A. Santika Abdul Halim Talli Abdul Malik Abyadul Fitriah Abyadul Fitriyah Ade Sunarma Adi Sucipto, Adi Adinda Rizky Tasrianty Afdal Madein Afif Abdurrahman Afpriyaningrum MD Agus Oman Sudrajat Agus Priyadi Ahmad Faisal Ahmad Muzaki Ahmad Ramzi Ghulam Syam Ahmad Zaki Alfiah Mutmainnah Ali Alyaminy, Humaidatul Aminah Zaim Aman Sentosa Panggabean Amin, Muhmmadiyah Andi Aliah Hidayani Andi Haerul Andi Parenrengi Andi Parenrengi Andi Parenrengi Andi Tenriulo Andi, K. Petta Lolo, Arjuni Andi, Maulana K. Andri Gemaini Angela Mariana Lusiastuti Anggriani, Emi Anhar ANNA OCTAVERA Anny Hary Ayu Apriwanto, Indra Aras Syazili Ardo, Okilanda Arief Boediono Arief Eko Prasetiyo Arien Heryansyah Asdar Asep Permana Asep Sopian Asri Ainun Amaliah Atradinal Aulia Asman Aulia Saputra Awi Dassa Ayi Santika Azis Ali Baderiah Baderiah Baderiah Bahri, Nur Alim Benyamin Timotiwu, Paul Bohari Yusuf Boyun Handoyo Budimawan Chaeroni, Ahmad Chaerunnisa Chotban, Sippah DARMAWAN SETIA BUDI Darussalam Darwin, Khadijah DEDI JUSADI Delfian Masrura Deny Sapto Chondro Utomo Desy Nurul Astuti Devi Wardan Sari Dewi Yuniati Dian Hardiantho Dian Hardiantho Diki Nurbaldatun Islam Dinamella Wahjuningrum Dinar Tri Soelistyowati Djadir Dwi Hany Yanti Eko Pramono Emma Suryati Emma Suryati Enang Harris Enang Harris Endi Permata Eni Kusrini Eni Kusrini Erma Primanita Hayuningtyas F.H. Pasaribu Fachruddin Fachruddin Fadhila Maharani Putri Fajar Anggraeni Fatihah, Anariski Fatimah Akbal Fauzan Wahib Alsani Fauziah Zainuddin Firman Firmansyah Fitriadi Fitriyah Husnul Khotimah Fitry Hasdanita Fredinan Yulianda G. Yoshizaki Gemi Triastutik Gloria Ika Satriani GORO YOSHIZAKI Goro Yoshizaki Gunawan Gunawan Gustikasari Amin H. Arfah Hadi Nasbey Hafidah, Riva Halimah Hamda Hamid Habbe Hamzah Hanipa Hardiantho D Harmayani, Ria Harton Arfah Hary Krettiawan Haryanti Haryanti Hasan Nasrullah Hassan, Muhammad Nasiru Herjayanto, Muh. Hisyam Ihsan Ibnu Izzah Idrus Sahar Muhammad Iis Diatin Ika Kartika Ikhwanul Arifan ILHAM Ilham Minggi Imron Imron Indah Mastuti Intan Febrianti Irma Andriani IRMA ANDRIYANI Irmawati, Budimawan Irvan Faizal Irvan Faizal Irwan Irzal Effendi Ita Djuwita Jasmadi Jasmadi JATI, M. SASMITO Jean-Christophe Avarre Joko Santoso Jr., Muhammad Zairin Jubaedah Julie Ekasari Jumrah123 K. Chaitanya Deepti K. Sumantadinata Kadriani, Nur Annisa Kamaruddin Kartika, Ni Made Andry Kartini, Selvira Febriani Katarina Manik, Tumiar Ketut Mahardika Ketut Sugama Khaerullah khairuzzazi Khayati, Sri Komar Sumantadinata Komar Sumantadinata Komar Sumantadinata Kurniawati, Wd. Intan Leman, Swanggi LESTARI DEWI, AYU Lianasari, Ika Yekti Lidyasari Liza Luky Adrianto M. Zairin Junior M.Y. Jamal Madein, Afdal Maharani, Adinda Mariani, Yuni Marwah, Andi Marwah Mashud MEDIATY Megawati, Novi Mia Setiawati Miftahul Jannah Mira Mawardi MMSI Irfan ,S. Kom Moch. Noer Alim Mochamad Syaifudin Muh Alias L. Rajamuddin Muh. Akmal, Andi Muh. Alias L. Rajamuddin MUHAMMAD AGUS SUPRAYUDI Muhammad Ammar Naufal Muhammad Awal Ramadhan Muhammad Firdaus Muhammad Ikhsan Muhammad Jufri Muhammad Muttaqin Muhammad Sabir Muhammad Safir Muhammad Wawan Muhammad Zairin Jr. Muhammad Zairin Jr. Muhammadiyah Amin Muhram, La Ode MUNTI YUHANA Muslim Muslim Mustakim Mustika Sari, Mustika Musyfikah Ilyas Muzahar N.A. 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