<![CDATA[This study was conducted to empirically analyze the effect of Tax planning, Foreign Ownership, and Firm Size on Transfer pricing in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. Transfer pricing is an important issue in multinational business practices because it is often used as a strategy to minimize tax burdens through the manipulation of transaction prices between related companies, making it an interesting subject for examining the factors that influence it. The population in this study consists of all energy companies listed on the IDX, with the sampling technique using purposive sampling based on certain criteria, resulting in a sample of 7 companies that met the requirements over the five-year observation period. The data used in this study is secondary data sourced from the annual financial statements of each sample company. The analytical method used is panel data regression analysis with the assistance of EViews 12 software to test the relationships between variables both simultaneously and partially. The results of the study show that simultaneously, Tax planning, Foreign Ownership, and Firm Size have a significant effect on Transfer pricing. However, partially, the results show that Tax planning and Foreign Ownership do not have a significant effect on Transfer pricing, while Firm Size has been proven to have a significant effect on Transfer pricing. These findings imply that the scale of a company is a dominant factor that needs to be considered by regulators and tax authorities in supervising transfer pricing practices in the energy sector.]]>
Copyrights © 2026
