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All Journal Jurnal Mirai Management
Mortigor Afrizal Purba
(Orc ID : https://orcid.org/0000-0003-0155-2555) (Sinta ID : 6675772) STIE Amkop Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Effect of Intangible Assets, Company Size, Tax Compliance, and Leverage on Transfer Pricing Mortigor Afrizal Purba; Erni Yanti Natalia; Jontro Simanjuntak
Jurnal Mirai Management Vol 7, No 3 (2022)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v7i3.3365

Abstract

This study aims to determine the effect of intangible assets, firm size, tax compliance, leverage on transfer pricing. The data analysis uses multiple linear regressions on 12 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2015-2019. The results of this study show that intangible assets, firm size, tax compliance, leverage simultaneously have a significant effect on a company’s decision to practice transfer pricing, as well as intangible assets and leverage partially, have a positive and significant effect on transfer pricing. But firm size partly has a negative and significant effect on transfer pricing. Meanwhile, tax compliance has no significant effect on transfer pricing Kata Kunci: intangible assets, firm size, tax compliance, leverage, and transfer pricing
Co-Authors Erni Yanti Natalia Jontro Simanjuntak