E-JURNAL AKUNTANSI
Vol 34 No 3 (2024)

Transfer Pricing dari Perspektif Perencanaan Pajak, Thin Capitalization, dan Ukuran Perusahaan

Ni Nyoman Nikunja Vasini (Unknown)
Ani Kusbandiyah (Unknown)
Iwan Fakhruddin (Unknown)
Ira Hapsari (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto, Indonesia)

Article Info

Publish Date
31 Mar 2024

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

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Journal Info
E-JURNAL AKUNTANSI
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...