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All Journal Equivalent : Journal of Economic, Accounting and Management
Nurul Isroq Patrirosa
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Economics, Econometrics & Finance

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Pengaruh Pajak Penghasilan, Profitabilitas, dan Tunneling Incentive TerhadapTransfer Pricing pada Perusahaan Manufaktur Periode 2019-2023 Nurul Isroq Patrirosa; Febransyah
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.910

Abstract

Abstract : The purpose of this study is to determine the effect of Income Tax, Profitability, and Tunneling Incentive on Transfer Pricing. This study uses a quantitative method using secondary data in the form of financial statements or annual reports of companies obtained from the official website of the Indonesia Stock Exchange (www.idx.com). The sample selection used purposive sampling method and the total samples obtained were 34 samples that fit the criteria. The data analysis method in this study uses multiple linear regression analysis with the help of SPSS 26 application. The results showed that partially the variables of Profitability and Tunneling incentive affect transfer pricing. Meanwhile, Income Tax has no effect on transfer pricing. Income Tax, Profitability and Tunneling Incentive simultaneously affect transfer pricing. Abstrak : Tujuan penelitian ini adalah untuk mengetahui pengaruh Pajak Penghasilan, Profitabilitas, dan Tunneling Incentive terhadap Transfer Pricing. Penelitian ini menggunakan metode kuantitatif menggunakan data sekunder berupa laporan keuangan atau laporan tahunan perusahaan yang diperoleh dari website resmi Bursa Efek Indonesia (www.idx.com). Pemilihan sampel menggunakan metode purposive sampling dan total sampel yang diperoleh sebanyak 34 sampel yang sesuai dengan kriteria. Metode analisis data dalam penelitian ini menggunakan analisis regresi linier berganda dengan bantuan aplikasi SPSS 26. Hasil penelitian menunjukkan bahwa secara parsial variabel Profitabilitas dan Tunneling incentive berpengaruh terhadap transfer pricing. Sedangkan Pajak Penghasilan tidak berpengaruh terhadap transfer pricing. Pajak Penghasilan, Profitabilitas dan Tunneling Incentive secara simultan berpengaruh terhadap transfer pricing
Co-Authors Febransyah