Management Science Research Journal
Vol. 3 No. 1 (2024): February 2024

The Influence of Intangible Assets, Tax Expenses, and Profitability on Transfer Pricing Indications

Oktaviani, Novia (Unknown)
Mukhtar (Unknown)

Article Info

Publish Date
28 Feb 2024

Abstract

This research aims to determine the effect of intangible assets, tax expenses, and profitability on transfer pricing. The population of this research is multinational companies listed on the Indonesian Stock Exchange during the 2017-2021 period. The method used purposive sampling with a total sample of 44 research data. This study uses secondary data based on the financial statements of multinational companies obtained from the Indonesia Stock Exchange website. The analysis technique used is multiple linear regression. The result of this research shows that intangible assets do not affect transfer pricing. Meanwhile, tax expenses and profitability have a positive effect on transfer pricing.

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Journal Info
Management Science Research Journal
Website

Abbrev

msr

Publisher

PT Larva Wijaya Penerbit

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The Journal of Management Science Research (MSR) is an International Journal which has committed to publishing empirical and theoretical research articles, that have a high impact on the management field as a whole. The journal encourages new ideas or new perspectives on existing research. The ...