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All Journal Juara: Jurnal Riset Akuntansi
Kamalia, Bellinda Dea
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Decision Sciences, Operations Research & Management

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Indikasi Transfer Pricing Pada Perusahaan Sektor Barang Konsumsi di BEI Tahun 2019-2022 Kamalia, Bellinda Dea; Ratnawati, Juli
Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i1.8660

Abstract

The purpose of this study is to determine the effect of taxes, tunneling incentive, exchange rates, and bonus mechanisms on transfer pricing. Consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period became the population of this study, selected by purposive sampling techniques. The data analysis used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis test. This study used SPSS 25 with 61 data samples. This research shows that taxes and bonus mechanisms have no influence on transfer pricing. Meanwhile, tunneling incentives and exchange rates have an influence on transfer pricing.
Co-Authors Juli Ratnawati