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Wahidahwati Wahidahwati
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
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The Effect of Tax and Leverage on Transfer Pricing Decisions with Institutional Ownership as Moderating Zahrotun Nisa; Wahidahwati Wahidahwati; Suwardi Bambang
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4767

Abstract

This study aims to determine the effect of tax and leverage on transfer pricing decisions with institutional ownership as moderating. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique used is purposive sampling. The number of samples in this study amounted to 110 observations. This research is classified as quantitative research which is tested using the Moderating Regression Analysis (MRA) analysis technique. The results of this study indicate that taxes have a significant effect on transfer pricing decisions. Leverage has no significant effect on transfer pricing decisions. While the variable of institutional ownership as a moderating factor is not able to moderate the relationship of tax effect on transfer pricing decisions, but institutional ownership is able to moderate the relationship of leverage to transfer pricing decisions. The coefficient of determination is 0.138, which means that 13.8% of the indications that the company is doing transfer pricing is influenced by this variable, while the rest is explained by other variables. This shows that there are still many variables outside the study that can explain transfer pricing.
Co-Authors Abdan Syakura Abdan Syakura Abdan Syakura Abdul Handi Adilla Nanda Citra Fauzi Agung Kurniawan Agung Kurniawan Agustin, Yuliana Agustin, Yuliana Alvin Herlandy Lazuardi Ardilla Ayu Kirana Arip Budiman, Arip Arrahman, Suhaimi Asriati, Dona Asy?ari, Asy?ari Asy’ari Asy’ari Aulia Rezy Fany Ayuningrum, Imang Indah Bambang Suryono Bambang Suryono Bambang Suryono, Bambang Berty Ismainingtyas Cahyadini, Erymesha Putri Da Rato, Elisabeth Dewi Maryam Dewi Maryam Dian Palupi Elisabeth Da Rato Emeralda Ayu Kusuma Endang Kusmana Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Fadjrih, Nur Fatmawati, Amelia Fauzi, Adilla Nanda Citra Fidiana, Fidiana Heni Triwulan, Heni Heryanti, Chrisna Dwi Ikhsan Budi Raharjo ISNAWATI Istikasari, Nia Jamilah Jamilah Josep Manek, Kristo Kotim Kotim Kotim, Kotim Kristo Josep Manek Lailatul Amanah Lazuardi, Alvin Herlandy Lilik Pujiati Linda Fransisca Lomanto, Lusiana Mahwiyah Mahwiyah Mahwiyah Mahwiyah Mahwiyah, Mahwiyah Mar'atus Zahro Maswar Patuh Priyadi Mayangtari Libyanita, Mayangtari Melani, Sulistia Mildawati, Titik Mirna Arsita Anugrawati, Mirna Arsita Moh. Faisol Muhammad Adam Rizky Putra Muhammad, Mazlina Mujiono Ni Putu Radita Audi Audi Nia Istikasari Ningdiyah, Endra Wahyu Ningsih, Rusiati Nur Anisah Nur Fadjrih Nur Fadjrih Asyik Nur Handayani Oktaviana, Leska Lely Oktaviani, Mei Dia Orien Natalia, Orien Oyong Lisa Palupi, Dian Palupi, Dian Peny Prastiwi Rahayu Perdana, Taufan Aditya Pramitasari, Windy Priyadi , Maswar Patuh Priyadi, Maswar Patuh Putri Wijayaningtyas, Putri Rahayu, Rika Ratna Wati Retno, Diajeng Rika Rahayu Rika Rahayu Rusfika Rusfika Rusfika, Rusfika Setyabud, Teguh Gunawan Sisca May Retta Siahaan, Sisca May Retta Sri Suwanti, Sri Suhaimi Arrahman Surya Adi Wicaksono Suwardi Bambang Suwitho, Suwitho Syaidhatus Zuhriya, Syaidhatus Taufan Aditya Perdana Taufiq, Rahmat Teguh Gunawan Setyabudi Thoharo, Ainun Titik Mildawati Titik Mildawati Tri Winarsih Tri Wulan Sari, Tri Wulan Ulfah Setia Iswara Weka Natasia, Weka Wicaksono, Surya Adi Yaumi, Sri Yuliana Anggreani Dua Delang Kolit Zahro, Maratus Zahro, Mar’atus Zahro, Mar’atus Zahrotun Nisa Zainal Fadri Zooana Farida Panjaitan, Zooana Farida