ANALISIS PAJAK, KEPEMILIKAN ASING, MEKANISME BONUS, PROFITABILITAS DAN PENGARUHNYA TERHADAP TRANSFER PRICING: Tax, Foreign Ownership, Bonus Mechanism, Profitability, Transfer Pricing

Hendrianto, Samino

Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol. 13 No. 2 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)

His study aims to analyze taxes, foreign ownership, bonus mechanisms, profitability and their effect on transfer pricing. The research time period used is 4 years, namely the 2017-2020 period. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 10 companies. The hypothesis testing used is Panel Data Regression Analysis using E-views 9.0 software. The results show that taxes, bonus mechanisms, and profitability have no effect on transfer pricing. Meanwhile, foreign ownership has a negative effect on transfer pricing.