Jurnal Ilmiah Edunomika (JIE)
Vol. 9 No. 4 (2025): EDUNOMIKA

PENGARUH BEBAN PAJAK, PERENCANAAN PAJAK DAN TAX HAVEN TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024

Kholifatun, Siti (Unknown)
Mutiara Pabulo, Azfa (Unknown)

Article Info

Publish Date
30 Nov 2025

Abstract

This study was conducted to determine the effect of tax burden, tax planning, and tax havens on transfer pricing in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2022-2024. The population in this study was all food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the 2022-2024 period. The data analysis technique used SPSS. The results of the study indicate that tax burden has an effect on transfer pricing in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the 2022-2024 period. Tax planning has no effect on transfer pricing in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the 2022-2024 period. Tax havens have no effect on transfer pricing in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the 2022-2024 period.

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Journal Info
Jurnal Ilmiah Edunomika (JIE)
Website

Abbrev

jie

Publisher

STIE AAS Surakarta

Subject

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

Description

Jurnal Ilmiah EDUNOMIKA dengan ISSN 2598-1153, diterbitkan 2 (dua) kali setahun (Pebruari dan Agustus) oleh LPPM STIE AAS Surakarta bekerjasama dengan Pusat Kajian Pendidikan dan Ekonomi (PUSKAPE), Yayasan Keluarga Muslim Al Azarul Ulum Sukoharjo. Terbit pertama pada bulan Pebruari 2017. Redaksi ...