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All Journal Jurnal Ilmiah Akuntansi dan Bisnis JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Dinamika Akuntansi Proceeding SENDI_U Monex: Journal of Accounting Research Jurnal Ilmu dan Riset Akuntansi Jurnal Studi Manajemen dan Bisnis Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Media Mahardhika Jurnal Analisa Akuntansi dan Perpajakan EKUITAS (Jurnal Ekonomi dan Keuangan) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Akuntansi : Jurnal Akuntansi Integratif Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) The Indonesian Journal of Accounting Research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences DEDIKASI PKM Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Akuntansi, Audit dan Aset (AAA) Neo Journal of economy and social humanities Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Wahidahwati Wahidahwati
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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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 Abdul Handi Adilla Nanda Citra Fauzi Agustin, Yuliana Alvin Herlandy Lazuardi Arip Budiman, Arip Arrahman, Suhaimi Asriati, Dona Asy?ari, Asy?ari Ayuningrum, Imang Indah Bambang Suryono Bambang Suryono Bambang Suryono, Bambang Berty Ismainingtyas Cahyadini, Erymesha Putri Da Rato, Elisabeth Dian Palupi Dian Palupi Elisabeth Da Rato Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Erny Isnawati, Erny Fatmawati, Amelia Fauzi, Adilla Nanda Citra Heni Triwulan, Heni Heryanti, Chrisna Dwi Ikhsan Budi Raharjo Jamilah Jamilah Kristo Josep Manek Lomanto, Lusiana Mahwiyah, Mahwiyah Mayangtari Libyanita, Mayangtari Melani, Sulistia Mirna Arsita Anugrawati, Mirna Arsita Ni Putu Radita Audi Audi Ningsih, Rusiati Nur Fadjrih Asyik Oktaviana, Leska Lely Oktaviani, Mei Dia Orien Natalia, Orien Palupi, Dian Pramitasari, Windy Priyadi, Maswar Patuh Ratna Wati Retno, Diajeng Rusfika Rusfika Rusfika, Rusfika Setyabud, Teguh Gunawan Sisca May Retta Siahaan, Sisca May Retta Sri Suwanti, Sri Suwardi Bambang Suwitho Suwitho Suwitho, Suwitho Syaidhatus Zuhriya, Syaidhatus Taufiq, Rahmat Teguh Gunawan Setyabudi Teguh Gunawan Setyabudi Thoharo, Ainun Tri Wulan Sari, Tri Wulan Ulfah Setia Iswara ulfah setia iswara, ulfah setia Weka Natasia, Weka Zahrotun Nisa Zainal Fadri