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All Journal AKUNTABILITAS Jurnal EMT KITA Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) JRA: Jurnal Riset Akuntansi ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Wacana Ekonomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business UBS Quantitative Economics and Management Studies International Journal of Business, Economics, and Social Development Jurnal Abdimas Bina Bangsa Educoretax COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Bisnis, Ekonomi, dan Sains Journal of Accounting and Finance Management (JAFM) Eduvest - Journal of Universal Studies Jurnal Ilmiah Akuntansi dan Keuangan
Yuniarti, Rita
Universitas Widyatama
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

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Journal : Educoretax

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The influence of tax burden, foreign ownership and company size on transfer pricing in securities companies listed on the Indonesian Stock Exchange 2019–2022 Ahdiana, Aviv Nur; Yuniarti, Rita
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1224

Abstract

This study aims to investigate the impact of tax burden, foreign ownership, and company size on transfer pricing among securities firms listed on the Indonesia Stock Exchange during 2019–2022. The independent variables analyzed include tax burden, foreign ownership, and company size, with transfer pricing as the dependent variable. Logistic regression was employed for hypothesis testing using SPSS (version 26). The quantitative-descriptive data in this study were derived from documentation and analyzed through a logistic regression model. The study population comprises all financial statements of securities firms from 2019–2022. Purposive sampling, based on complete financial report publications from this period and excluding firms with losses, resulted in a sample of 52 samples. Findings reveal a negative association between tax and transfer pricing, a negative relationship between foreign ownership and transfer pricing, while company size showed no effect on transfer pricing.
Co-Authors . Nuryaman Achmad Fadjar Adhitya Adhitya Ahdiana, Aviv Nur Ahmad Fadjar Anggraeni, Wilis Annisha Annisha Annisha, Zakiah Aziz, Taufiqul Bachtiar Asikin Bahiyyah, Khariidatul Barkah, Taufik Dania Kemala Sari Diana Sari Dini Rahayu Fadjar, Achmad Fadjar, Ahmad Fillah, Gedizza Gedizza Fillah Herlina, Risye Ayuliawati Irma Suryani Khariidatul Bahiyyah Kurnia, Pedi Kurniatin, Esti Letty Risanli, Vio Luqman, Silviana Muhammad Syahrudin Muziardy, Edy Nuryaman, Nuryaman Onyskow, Geraldina Antonia R. Ait Novatiani Rahmanda, Fatma Rahmi, Supia Robertus Ary Novianto Rusmawan, Wedi Safitri, Julia Sahrul Sahrul Sari, Oktora Yogi Shubhan, Muhammad Anwar silviana . Silviana Silviana Sopandi Sopandi Tarimushela, Gusti Bara Tri Tani, Emilia Trisna, Harry Tubagus Ismail Wahyu Panji Nugrahani Wedi Rusmawan Yogi Sari, Oktora Zakiah Annisha