Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal MEDIA BISNIS
Sophie Louis Laurent Andia
Trisakti School of Management
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Corporate Governance and Transfer Pricing Sophie Louis Laurent Andia; Yulius Kurnia Susanto
Media Bisnis Vol. 15 No. 1 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i1.2237

Abstract

The purpose of this research is to present also state the evidence empirically regarding the effect of, audit quality, multinationality, foreign ownership, tax avoidance, bonus mechanism, debt covenant, tunneling incentive, and company size on transfer pricing. The data collected in this research is Manufacutring Company that listed in Indonesia Stock Exchange (IDX) from period 2019 to 2021. The purposive sampling method is used in this research as the based to determine the result of samples with 55 companies are selected out of 168 companies data from period 2019 to 2021. The data were executed and analyzed by multiple linear regression method. The result of research showed that multinationality and foreign ownership have an effect to transfer pricing. Other than that audit quality, tax avoidance, bonus mechanism, debt covenant, tunneling incentive, and company size have not influence on transfer pricing. Multinational companies and owned by foreign parties tend to have stricter supervision so that the probability of transfer pricing is low.
Co-Authors Yulius Kurnia Susanto