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All Journal Jurnal Akuntansi dan Keuangan (JAK)
Basuki Wibowo
Universitas Lampung
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS HUBUNGAN MANAJEMEN PAJAK, SELISIH KURS DAN KEPEMILIKAN ASING DENGAN TRANSFER PRICING PERUSAHAAN Renata Violetta Balkish; Trijoko Prasetyo; Basuki Wibowo
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1004.806 KB) | DOI: 10.23960/jak.v25i1.194

Abstract

Transfer pricing is the company's policy in determining the transfer price of related parties transaction. The purposed of this research is to get empirical evidence about the correlation of tax management, exchange rate, and foreign ownership with transfer pricing’s company. Independent variables used in this research are tax management, exchange rate and foreign ownership. Dependent variable of this research is transfer pricing. The population in this research are mining companies and miscellaneous industries listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The method used for determining the sample is purposive sampling method.Sample consists of 67 observations. Data analysis using correlation pearson test with IBM SPSS Statistics 23 program as an analysis tool. The research results show that tax management has positive correlation with transfer pricing’s company.However, exchange rate and foreign ownership have no correlation with transfer pricing’s company.
Co-Authors Renata Violetta Balkish Trijoko Prasetyo