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Siti Khusnul Khotimah, Siti Khusnul
Universitas Brawijaya
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Journal : JURNAL EKOBIS DEWANTARA

 1 
PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE, DAN UKURAN PERUSAHAAN TERHADAP KEPUTUSAN PERUSAHAAN DALAM MELAKUKAN TRANSFER PRICING (Studi Empiris Pada Perusahaan Multinasional Yang Listing Di Bursa Efek Indonesia Tahun 2013-2017) Siti Khusnul Khotimah
JURNAL EKOBIS DEWANTARA Vol 1 No 12 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

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Abstract

This study aims to determine the effect of tax expense, tunnelingincentive and firm size to transfer pricing. This research is qualitative. Population in this research is multinational company subsector that listed in BEI during period of 2013 until 2017. The sample in this study was determined based on purposive sampling which resulted 23 samples of company. The type of data used is secondary data obtained from www.idx.co.id. Data analysis technique used is multiple linear regression analysis. The result of multiple regression test shows that the tax expense, tunneling incentive and firm size simultaneously affect the transfer pricing and the three independent variables influence 16,1% to the dependent variable while the rest is influenced by other factors outside the research variables. Partially, tax expense have a negatively effect on transfer pricing with t count equal to -2,020 and significance level 0,047, tunneling incentive has no effect on transfer pricing with t count smaller than t table that is equal to 0.064<1,658697 and and firm size negatively affect transfer pricing with t count equal to -4.727 and significance level 0.000.
Co-Authors Abdul Majid Afandi, Achmad Syariel Ajizah, Sholikhatul Alivia, Dinda Namira Anik Sri Purwanti Apriyanti, Komang Dyah Aqiqi, Sylvia Resa Arifal Aris Arifin, Zulfa Rafika Ananda Arsvendo, Dimas Asmawan, Moh. Chairil Ayaza, Melika Baladewa, Liberta Putra Daniella G, Princess Beatrix Darari, Nurul Dewi Marfuah Dhinda Kusuma Hatifah Dhita Amelia Novitasari Dian Ratna Puspananda Edy Sucipto Efendi, Ronal Eni Sugiharyanti Erly Krisnanik Febrianti, Devi Fitrianingsih, Ayu Gianisam, M Habib Fajar Hanny Mareta Putri Harwati, Lusia Neti Hatta, Asta Juliarman Heryati Ilham Tauhid Ilham, Hazel Muhammad Ilmiani, Aulia Mustika Intan Dewi Savitri Kamaliah, Aidah Kanistha, Shafwah Allya Kristanto, Nathanael Agung Luhurningtyas, Fania Putri Lusia Neti Harwati Lusianto, Junaidi Fery M. Romadhon Ilham B Meyliya Qudriani Mudayan, Arfian Muhammad Kurniawan Mutmainnah Mutmainnah Nadenta, Sekar Ayu Ningtiyas, Clara Trininta Ayu Nur Laili Rahmawati P.R, Aqshal Shafatullah Pratama, Ardian Prayoga, Teguh Irawan Putra, Dynand Saifanza Pramesti Putri, Lisa Feby Meliana Radhya, Aufa rahmawati, Aisa putri Ramadhani, Nadya Reychel Clara Adinda Riyanto, Muhammad Bagas Rizqi Indah Fitrianti Rohman, Abid Roosi Rusmawati Sahab, Dhoni Frizky Arya Savitri, Intan Dewi Shindi Hapsari Shobirin, Irgi Siti Sarifah Sonhaji Sugiharyanti, Eni Surhatono, Edy Surya Jatmika Suwito Eko Pramono Syaiful Syaiful Amin Tasyakurina, Maritza Inas Utama, Nanda Julian vifta, rissa laila Warobi, Muhammad Wicaksana, Dewa Maulana Winda Pitaloka Yuliati Yuliati