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The Effect of Taxes, Foreign Ownership, and Company Size on Transfer Pricing Yusuf, Yusuf; Aziz, M. Wahyu
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2903

Abstract

Transfer pricing is a decision regarding pricing of goods and services transactions to companies that have a special relationship in accordance with the principle of fairness. This study aims to analyze the effect of tax, foreign ownership and company size on transfer pricing in various industry sector companies listed on the Indonesia Stock Exchange for the period 2016 to 2018. The sample selection in this study was carried out using the purposive sampling method and 45 samples were obtained company. The data used is data from the financial statements of the sample companies which are published through the website www.idx.co.id and the official website of each company. The research method used is a quantitative method. The method used is multiple linear regression. Before using regression analysis of regression analysis, the classic assumption test is first performed which includes the normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. Testing in this study was carried out using SPSS software version 25 for windows. The results of this study indicate that tax and foreign ownership have no effect on transfer pricing, while company size has an effect on transfer pricing.
Co-Authors Abdu, Wamaungo Juma Abdul Karim Abdul Rosyid Abdullah, Rudi Achmad, Hamdani Achsan, Harry Tursulistyono Yani Ade saputra Adinda Febriyanti, Nur Lisya Adiyanto Adiyanto Afandi Afandi Agus Mardiyanto Agus Muliadi Agustini, Rosalita Ahadi, Ahadi Ahmad Khori ahmad yani Ahmad, Zulfi AHMADI Aldri Frinaldi Alfiansyah Alfiansyah Ali, Abd. Kadir Alida Palilati Alidin, La Ode Asfahyaddin Alwan Mahsul, Alwan Amang Fathurrohman, Amang Amir, Syahwan Alfianto Amsi, Efi Amsyal, Amsyal amungkas, Panca Deni P Ananda, Mahesa Tejha Andi Agussalim Andrianto, Ahmad Andrias, Andrias Andriyanto Andriyanto Anfas, Anfas Anggraeni Yunita Anissa, Zalsa Anita Trisiana, Anita Anjiu, Leo Dedy Anshori, Rizki Irfan Ansir, Ansir Anthoni, LUkman Antonio, Marites Del Prado Anugrah, Annisa Putri Anwar Ilmar Ramadhan Aq, Pebi Yanti Nobu Archristhea Amahoru, Archristhea Arda, Devid Putra Arifin Arifin Aris Triwiyatno Arista, Mifthaul Arnes Yuli Vandika Asep Suherman Asman Asman Asmarulloh, Muhamamad Alfin Asmin Asmin, Asmin Astri, Fitriyah Astriwati, Astriwati Astuti, Retno Puji Astutik, Ramadhani Puji Awaludin Awaludin, Awaludin Azis, Emmi Aziz, M. Wahyu Azmi, Wan Hamzah Bachrong, Faizal badar, badar Bambang Fry Bangun Napitupulu, Bonar Jeppri Bao, Febrianus Wilma Basri, Lody Saladin Basuki, Sucipto Basuki, Teguh Insan Pembangunan binti Daeng Jamal , Daeng Haliza Budi Handrianto Budi Setiyono Budi, Ahmad Budi, Saksono Budiadyana, Gusti Nyoman Budiadyana, Nyoman Cahnaparo, Rafael Cristilianto Cahya Kumoro, Dwi Ferdiyatmoko Chadidjah, St. Chandra Kartika, Chandra Chidir, Gusli Christianingrum Christofora Desi Kusmindari Chuluk, Nisa Amelia Cipto Wardoyo Cristine, Ervana Dakunde, Juliawan Damayanti, Alfina Dani, Jhones Danial - Darnawati, Darnawati Darodjat, Darodjat Defrison, Fadri Dermawansyah, Adi Dila, Sandi Dina Fitria Murad Doaly, Deutmar Londo Duta, Ryan Effendy, Dudy Efrizon Umar Elisa Rosiana Elizon, Erin Kurniawan Ema Butsi Prihastari Ratna Widyaningrum, Ema Butsi Prihastari Endang Komara Eny Latifah, Eny Epriyandi, Epriyandi Erick Fernando B311087192 Erwin Erwin Etik Purwanti Euis Widanengsih, Euis Fahmi, Darul Fahrezi, Galih Fahruddin, Ahmad Hanif Faisal, Amir Fajar Apriani Faqih, Tengku Irsyad Farid Farid, Farid Fatinabila, Helmi Fatkurrohman, Ahmad Muhammad Rizal FATMAWATI, AMANDA Faturrohman, Fahmi Fauzi, Ikka Kartika Abbas Fauzi, Padlun Fauzi, Slamet Nur Fayzhall, Miyv Faza, Ahmad Ferdiansyach, Bima Fianty, Melissa Indah Firmansyah Firmansyah Firmansyah, Eggy Firmansyah, Risky Fitri, Euis Nessia Fitri, Rizqi Annisa Fitria Sarnita Fitriana, Rian Fitriananingsih Nurmalasari Fitriani, Iwan Garaika Ghofir, Ade Gigih Ibnu Prayoga Goestjahjanti, Francisca Sestri Goestjahjati, Francisca Sestri Gosestjahjanti, Francisca Sestri Hadi, Rofi Surya Hadrawi, Muhlis Haeruddin Haeruddin Hafsah Hafsah Hairian Rahmadi Halimah, Imar Hambali, Ach Hamdali, Hamdali Hamka Hamka, Hamka Hammad, Hammad Hamsi, Muh Suyuti Hanan, Farhan Sabbihis Handini, Oktiana Haniyyah, Haniyyah Hapsari, Atik Mani Harbiyanto, Alfian Harianti, Sapta Mala Harmoko Harmoko, Harmoko Hartati, Ria Haryeni, Haryeni Haryono, Wasis Hasmonel , Hasmonel Hasna, Shoftwatun Hasna, Shofwatun Hastuti Hastuti Hawati, Hawati Helanianto, Helanianto Hendriyati, Penny Herianto Herianto Herlambang Herlina Herlina Hermansyah Hermansyah Hermawan, Ressa Nur Hidayat Hidayat Hidayat, Fauzi Hidayat, Mohamad Samsul Hidayati Desy Hidayatulloh Hidayatulloh Hijriani, Hijriani Himmy'azz, Istajib KUlla Himmy’azz, Istajib Himmy’azz, Istajib Kulla Himmy”™azz, Istajib Kulla Huber Yaspin Tandi I Nengah Korja Ibnu Hasan, Ibnu Ida Jubaedah Ifa Nurhayati Iim Wasliman Ilham Jaya Imam Asrofi Indarwati Indarwati Indy, Ristalia Ire Puspa Wardhani Irfan Anshori, Rizki Irmayani, Naim Ismael Marjuki Ismail, Muhammad Zuhri Ismanto, Budi Jaenullah, Jaenullah JAINURI, JAINURI Jannah, Ghina Roudhotul Joni Iskandar, Joni Jubaida, Ida Jubaidah, Jubaidah Juharsah, Juharsah Jumardi, Andi Junaedi Junaedi Junnestine, Junnestine Juwarto, Juwarto Kadir, Fitriani Kadir, Iriyani Abd. Karnawi Kamar, Karnawi Kartawinata, Elang Handika Kawakib Kawakib Kawakib, Kawakib Khaeruddin Khaeruddin Khairiyah, Wildatul Khairunnisah, Noni Antika Khumayah, Khumayah Krinala, Efina Kristianti, Tabita Liana Kumoro, Dwi Ferdiyatmoko Cahya Kuniawan, Tardi La Hatani LA ODE ANHUSADAR Lael, Badriyatul Leonardo, Felix Lewa, Inriati Luciana , Luciana Ludi Wishnu Wardana Lukman Hakim Lumuan, Lumuan Luthfian, Muhamad Luthfian, Muhammad Madi, Riski Amalia Majid, Retno Sefianty Mansur Mansur MANSUR, MUHAMAD Maretalinia, Maretalinia Marpiyanti, Marpiyanti Maslahah, Ulfah Maulany, Soesanty Mayasari, Dessy Meitri, Jeanet Silky Merakati, Indah Mhd Zulfansyuri Siambaton, Mhd Zulfansyuri Moh Ramadan Montundu, Yusuf Mufiqur Rahman, Mufiqur Muh Anhar Muh. 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