The Influence of Taxes , Intangible Assets, Exchange Rates on Transfer Pricing in Multinational Manufacturing Companies Registered on the IDX 2019-2022
DOI:
https://doi.org/10.59890/ijels.v2i6.1976Keywords:
Intangible Assets, Tax, Exchange Rate, Transfer PricingAbstract
The aim of this research is to determine the effect of taxes, intangible assets, Exchange Rate on transfer pricing in multinational manufacturing companies listed on the IDX from 2019-2022.
This research is a type of quantitative research, namely using secondary data in the form of financial reports owned by the company. Where the sample was determined using a purposive sampling technique so that a sample of 40 samples was obtained. Data was obtained with the help of the SPSS program.
The results of this research show that taxes and exchange rates have a negative effect on transfer pricing, while intangible asset variables have a positive effect on transfer pricing.
References
Anisyah, F. (2018). Pengaruh Beban Pajak, Intangible Assets, Profitabilitas, Tunneling Incentive Dan Mekanisme Bonus Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur Yang Listing di BEI Periode 2014-2016). JOM Fekon, 1(1), 1–14.
Muhajirin, M. Y., Junaid, A., Arif, M., & Pramukti, A. (2021). Pengaruh Transfer Pricing Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Center of Economic Student Journal, 4(2), 1–19. https://jurnal.fe.umi.ac.id/index.php/CSEJ/article/view/423
Shodiq, J., Widjajanti, K., & Rusdianti, E. (2017). Determinan Keputusan Transfer Pricing (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2011 S.D. 2014 ). Jurnal Riset Ekonomi Dan Bisnis, 10(2), 85. https://doi.org/10.26623/jreb.v10i2.1131
Adelia, C., & Asalam, A. G. (2024). Pengaruh Transfer Pricing, Leverage, Dan Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Sub Sektor Makanan Dan Minuman BEI Tahun 2018-2021. Owner, 8(1), 652–660. https://doi.org/10.33395/owner.v8i1.1843
Sutanto, J., & Lasar, H. F. A. T. (2023). Pengaruh Transfer Pricing Dan Karakteristik Perusahaan. Media Bisnis, 15(2), 1–12.
Kusuma Negara, P., Handajani, L., & Effendy, L. (2018). Studi Kasus Fenomena Tingkat Serapan Anggaran pada Satuan Kerja Perangkat Daerah. Jurnal Akuntansi Dan Investasi, 19(1), 76–91. https://doi.org/10.18196/jai.190193
Pratomo, D., & Triswidyaria, H. (2021). Pengaruh transfer pricing dan karakter eksekutif terhadap tax avoidance. Jurnal Akuntansi Aktual, 8(1), 39–50. https://doi.org/10.17977/um004v8i12021p039
Panjalusman, P. A., Nugraha, E., & Setiawan, A. (2018). Pengaruh Transfer Pricing Terhadap Penghindaran Pajak. Jurnal Pendidikan Akuntansi & Keuangan, 6(2), 105. https://doi.org/10.17509/jpak.v6i2.15916
Napitupulu, I. H., Situngkir, A., & Arfanni, C. (2020). Pengaruh Transfer Pricing dan Profitabilitas Terhadap Tax Avoidance. Kajian Akuntansi, 21(2), 126–141. https://doi.org/10.29313/ka.v21i2.6737
Dewi, N. K. C. W., Adelia, Y., & Tallane, Y. Y. (2023). Pengaruh Transfer Pricing Dan Leverage Terhadap Tax Avoidance Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bei Periode 2020-2022. Going Concern: Jurnal Riset Akuntansi, 18(4), 280–290.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Intan Febrianti, Alimuddin
This work is licensed under a Creative Commons Attribution 4.0 International License.
