Pengaruh Beban Pajak, Tunneling Incentive, Dan Ukuran Perusahaan Terhadap Keputusan Perusahaan Dalam Melakukan Transfer Pricing

  • Siti Khusnul Khotimah Ust
  • Andri Waskita Adjie Universitas Sarjanawiyata Tamansiswa

Abstract

This study aims to determine the effect of tax expense, tunnelingincentive and firm size to transfer pricing. This research is qualitative. Population in this research is multinational company subsector that listed in BEI during period of 2013 until 2017. The sample in this study was determined based on purposive sampling which resulted 9 samples of company.     The type of data used is secondary data obtained from www.idx.co.id. Data analysis technique used is multiple linear regression analysis.


          The result of logistik regression test shows that the tax expense, tunneling incentive and firm size  simultaneously affect the transfer pricing and the three independent variables influence  67,1%to the dependent variable while the rest is influenced by other factors outside the research variables.


          Partially, tax expense have a negatively effect on transfer pricing  has a positive regresion coefficient off 3.211 and significance level 0,037, tunneling incentive has no effect on transfer pricing  with regresion coefficient negative  -0.380 and significance level 0.895>0.05 and and firm size negatively affect transfer pricing with regresion coefficient negative  -23.070 and significance level 0.046.

Published
2019-01-15
How to Cite
KHOTIMAH, Siti Khusnul; ADJIE, Andri Waskita. Pengaruh Beban Pajak, Tunneling Incentive, Dan Ukuran Perusahaan Terhadap Keputusan Perusahaan Dalam Melakukan Transfer Pricing. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 69 - 81, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/901>. Date accessed: 20 feb. 2019.