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Ni Nyoman Nikunja Vasini
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Economics, Econometrics & Finance

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Transfer Pricing dari Perspektif Perencanaan Pajak, Thin Capitalization, dan Ukuran Perusahaan Ni Nyoman Nikunja Vasini; Ani Kusbandiyah; Iwan Fakhruddin; Ira Hapsari
E-Jurnal Akuntansi Vol 34 No 3 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i03.p16

Abstract

The research aims to obtain empirical evidence regarding the influence of tax planning, thin capitalization and firm size on transfer pricing decisions. The sample in this research is unbalanced panel data of 30 coal sector companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2022 period. A total of 141 observation data met the criteria selected using purposive sampling. The results of this research using panel data regression show that tax planning and firm size have a positive effect on transfer pricing decisions, but thin capitalization has no effect on transfer pricing decisions. Keywords: Related parties; Coal; Tax; Subsidiaries
Co-Authors Ani Kusbandiyah Ira Hapsari Iwan Fakhruddin