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Annisa Diah Arofah
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Economics, Econometrics & Finance

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Analisis Faktor-Faktor Yang Mempengaruhi Transfer Pricing Pada Perusahaan Sektor Industri Di Indonesia Mohammad Ridwan; Annisa Diah Arofah; Anindya P.R.Z Putri; Untung Prasetyo Ilham
Jurnal Ekonomika dan Bisnis Vol 10 No 1 (2023): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol10.Jeb1.280

Abstract

This research is aimed at empirically proving whether Transfer pricing is affected by the variables Tax, Exchange Rate, Company Size, Bonus Mechanisms, Profitability, and Leverage in industrial sector companies listed on the Indonesia Stock Exchange in 2018-2021. This sampling uses the Purposive Sampling method from 30 companies for samples from industrial sector companies listed on the Indonesia Stock Exchange in 2018-2021. The documentation was conducting data collection techniques with the company's annual report through each company's website. The research uses multiple linear regression analysis techniques with research data processing tests using SPSS version 26. This study shows that the simultaneous model of Transfer pricing is influenced by the variables Tax, Exchange Rate, Firm Size, Bonus Mechanism, Profitability, and Leverage. The partial test results show that Transfer pricing is influenced by Tax, Firm Size, Bonus Mechanism, Profitability, and Leverage variables which affect Transfer pricing. The Exchange Rate does not affect transfer pricing
Analisis Faktor-Faktor Yang Mempengaruhi Transfer Pricing Pada PerusahaanSektor Industri Di Indonesia Mohammad Ridwan; Annisa Diah Arofah; Anindya P.R.Z Putri; Untung Prasetyo Ilham
Jurnal Ekonomika dan Bisnis Vol. 10 No. 1 (2023): Volume 10 Nomor 1 April 2023
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini untuk membuktikan secaraempiris apakah transfer pricing dipengaruhi olehvariabel tax, exchange rate, ukuran perusahaan,mekanisme bonus, profitabilitas, dan leverage padaperusahaan sektor industri yang terdaftar di Bursa EfekIndonesia. Penelitian ini adalah peneliian kuantitatifdengan pengambilan sampel menggunakan metodepurposive sampling. Teknik pengumpulan data di aksesmelalui website masing-masing perusahaan dengandata perolehan dari 30 perusahaan menjadi sampelperusahaan sektor industri yang terdaftar di Bursa EfekIndonesia tahun 2018-2021. Penelitian inimenggunakan teknik analisis regresi linier bergandadengan pengujian pengolahan data penelitianmenggunakan SPSS versi 26. Hasil penelitianmenunjukkan bahwa secara simultan model transferpricing dipengaruhi oleh variabel tax, exchange rate,ukuran perusahaan, mekanisme bonus, profitabilitas,dan leverage. Hasil pengujian secara parsialmenunjukkan bahwa variabel tax, ukuran perusahaan,mekanisme bonus, profitabilitas, dan leverage yangberpengaruh terhadap transfer pricing. Adapunexchange rate tidak berpengaruh pada transfer pricing. 
Co-Authors Anindya P.R.Z Putri Mohammad Ridwan Untung Prasetyo Ilham