Transfer Pricing from the Perspective of Tax Planning, Thin Capitalization, and Company Size

Ni Nyoman Nikunja Vasini (Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Indonesia)
Ani Kusbandiyah (Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Indonesia)
Iwan Fakhruddin (Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Indonesia)
Ira Hapsari (Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Indonesia)

E-Jurnal Akuntansi
Vol. 34 No. 3 (2024)

The research aims to obtain empirical evidence regarding the influence of tax planning, thin capitalization and company size on transfer pricing decisions. The research sample in this study is unbalanced panel data of 42 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 research using panel data regression show that tax planning and company size have a positive effect on transfer pricing decisions, but thin capitalization has no effect on transfer pricing decisions.