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Sri Purwaningsih
Departemen Teknologi Hasil Perairan, Fakultas Perikanan Dan Ilmu Kelautan, Institut Pertanian Bogor, Bogor 16680. Jln. Lingkar Kampus IPB Dramaga-Bogor Tlp./Fax. (0251) 8622915/(0251) 8622916, Sripurwa65@yahoo.com; Sripurwa65@gmail.com
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Journal : Akrab Juara : Jurnal Ilmu-ilmu Sosial

 1 
PENGARUH PROFITABILITAS, TUNNELING INCENTIVE, DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING Puspita Sari, Dwi; Purwaningsih, Sri
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 8 No 4 (2023): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i4.2199

Abstract

One of the problems faced by multinational companies occurs when determining transfer pricing, many different factors can affect the determination of transfer pricing. This study aims to determine the effect of profitability, tunneling incentives and intangible assets on transfer pricing. The population in this study are energy sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. As a research sample, 15 of 79 companies in the energy sector were taken using a purposive sampling method so that the total observations in this study were 75 observations. The data analysis technique used is multiple linear regression testing using SPSS version 25 software. The result of the analysis in this research showed that profitability and tunneling incentive has negative effect on transfer pricing whilet intangible assets positive effect on transfer pricing. In the determination coefficient test, it shows that profitability, tunneling incentive, and intangible assets variables affect transfer pricing by 34.4%, while the remaining 65.6% is explained by other variables outside of the study
PENGARUH PROFITABILITAS, TUNNELING INCENTIVE, DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING Dwi Puspita Sari; Sri Purwaningsih
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 8 No. 4 (2023): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i4.2199

Abstract

One of the problems faced by multinational companies occurs when determining transfer pricing, many different factors can affect the determination of transfer pricing. This study aims to determine the effect of profitability, tunneling incentives and intangible assets on transfer pricing. The population in this study are energy sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. As a research sample, 15 of 79 companies in the energy sector were taken using a purposive sampling method so that the total observations in this study were 75 observations. The data analysis technique used is multiple linear regression testing using SPSS version 25 software. The result of the analysis in this research showed that profitability and tunneling incentive has negative effect on transfer pricing whilet intangible assets positive effect on transfer pricing. In the determination coefficient test, it shows that profitability, tunneling incentive, and intangible assets variables affect transfer pricing by 34.4%, while the remaining 65.6% is explained by other variables outside of the study
Co-Authors -, Maison AA Sudharmawan, AA Abdul Khairul Rizki Purba Mustofa Indwiani Astuti Adrianus Inu Natalisanto Agoes M Jacoeb Agoes Mardiono Jacoeb Ahmad Fahrudin Ahmad Fauzan Lubis Akbar Kurniawan, Mohammad Alam, M. Sastra Alamsyah Harahap Allen A. CH. Manongko Alrizal, Alrizal anak agung putu ayu puspita negara Anggri Alfira Yunita Assa Anna Carolina Erungan Annisa Rahma Fatmala Apema, Elcye Apit Setiani Arianda, Yoga Dwi Arifa Mustika Arpan, Susan Gracia Asrial Azizahwati Azizahwati Azizahwati Azizahwati Azrifitria ., Azrifitria Bagus Sediadi Bandol Utomo Bambang P. Priosoeryanto Benny Manulang Denny Susanto Dewi Gayatri Dewi Ulfa Trisdiani Dinny Devi Triana Dwi Puspita Sari D’Arqom, Annette Effionora Anwar Eka Ayuningrat Eka Deskawati Ekowati Handharyan Ekowati Handharyani ella - salamah Ella Salamah Ella Salamah Ella Salamah Ella Salamah Ella Salamah Ella Salamah Ellis Permatasari Ema Hastarini Enie Novieastari Ermawati Ermawati Erna Setiany Estelle Lilian Mua Evy Damayanthi Fahriza Sri Afni Farida Nugrahani Fatimah, Nurmawati Febri Berthalita Pujaningsih Fedora, Katherine Fitriany Podunge G A Arwati, I Gian P Apriyana Giawan Nur Fitria Gina Mustika Haerul Pathoni, Haerul Harahap, Nur Kholija Hari Setiyawati Hasti Kusuma Hastuti, Isnaini Budi Hebat Shidow Falah I Gede Restawan I'tishom, Reny Indah Ria Lestari Indiastuti, Danti Nur Indriani, Rin Insani Putri, Fhadira Islamia, Saribatul Izzatul Fithriyah Janice Sepang Jefri Marzal Joko Santoso Jules Nurhatmi Juliana Neng Ribka Jumain Jumain Jumain Khaerunnisa, Siti Komarayanti, Sawitri Kustiariyah Tarman Lasut, Maria Lestari, Neneng Lusianti, Erita Luthfianti, Yasinta M. Nur Adnin M. Rahmad Maftuchah Maftuchah Mala Nurilmala Mamanua, Steven Maretty Twentyna Dolorosa Mar’atun Rohmah Susanti Masikah Maylan Dewi Meilin Anggreyni MERLINDA KEMALA DEWI Mousa, Almahdi Muhammad Sahal Mukti Widayati Mutmainnah. HS Nada, Hairul Nehru Nehru Nikmawatisusanti Yusuf Nova Natalia Beba Novallyan, Devie Nugroho, Cahyo Adhi Nurhikma Nurhikma Nurina Hasanatuludhhiyah Nurjanah Nurjanah Olga Purnama Bakti Pebralia, Jesi Pratiwi, Intan Pratiwi, Riri Puji Rahayu Purwani Istiana Purwanti Ningsih Puspita Sari, Dwi Putri Julia Mizulni Rahman, Dewi Rahmayani Rahmatia Garwan Rahmatia Garwan Ramacos Fardela Ramadoni, Ramadoni Rasmi, Dian Pratiwi Reki A. Febriani Reryd Arindany Wiryawan, Reryd Arindany Reza Dewantoro Ria Ambarwati Riantoni, Cicyn Rieke Pernamasari Rika Kurnia Rimbawan , Rinto . Rista Bintara Rista Bintara, Rista Riviani Riviani Riyan Triono Ropawandi, Doni Rosmawati Peranginangin Ruddy Suwandi Sabarulin Sabarulin Sabintoe, Merlin Safira, Safira safrina dyah hardiningtyas Sartikasari, Dwi Sereli Pia Setiyadi, Agus Silmi Mariya Sinulingga, Fahri Siswanto, Anilla Adelia Siti Choiriah Siti Madanijah Siti Sarpingah Sitinjak, Hardiantinus Soeprijanto Sofia Alvionita Sri Murni Sugeng Heri Suseno Suharmadi Suharmadi Syeni Budi Anita TATI NURHAYATI Taufik Hidayat Tika A. Budiarti Tiza Yunisca Sari Triyani Budyastuti Utamayasa, I Ketut Alit Villany Golwa, Gian Watania, Dolly Wijayanti, Dyah Ayu Wini - Trilaksani Wisnu Jaka Dewa Wiwit Suprihatiningsih Yennita, Y Yosi Hasana Yuani Setiawati Yudhi Herliansyah Yusnaidar, Yusnaidar Yustina Yustina Yuversa, Edi Ziarah, Hikmah