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All Journal Jurnal Paradigma Akuntansi
Muthia Adelia, Linda Santioso
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta
Economics, Econometrics & Finance Social Sciences

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Pengaruh Pajak, Ukuran Perusahaan, Profitabilitas, Dan Exchange Rate Terhadap Transfer Pricing Muthia Adelia, Linda Santioso
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.634 KB) | DOI: 10.24912/jpa.v3i2.11793

Abstract

The purpose of this research is to find out and obtain empirical evidence about the effect of tax, firm size, profitability, and exchange rate on transfer pricing of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2016-2018. This research the samples used 68 samples of manufacturing companies have been selected using purposive sampling method. Data processed with SPSS version 23 using logistic regression analysis. Research data using financial statements accessed through the official website of the IDX www.idx.ac.id. The result of this research showed that tax has a significant negative effect on transfer pricing, while firm size, profitability, and exchange rate have no significant effect on transfer pricing.
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