PENGARUH PAJAK, TUNNELING INCENTIVE FOR INCOME SHIFTING, FINANCIAL REPORTING, DAN INTANGIBLE ASSETS TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur yang Memiliki Hubungan Istimewa yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018)

Ika Purwaningsih, Anggita Langgeng Wijaya, Anny Widiasmara

Abstract


The globalization of the economy, business and investment drives the rapid growth of multinational companies. The conduct of business between business entities in multinational companies is determined on the basis of transfer pricing policies. Transfer pricing has the potential to reduce state revenue from the tax revenue sector, even though tax is the highest source of state revenue. This study aims to provide empirical evidence regarding the effect of taxes, tunneling incentives for income shifting, financial reporting and intangible assets on transfer pricing decisions. The data used is secondary data in the form of annual financial reports downloaded from the official IDX website, namely www.idx.co.id. The population of this research is manufacturing companies listed on the IDX for the 2016-2018 period. The sample selection technique used purposive sampling method in order to obtain 33 companies that match the criteria. The analysis technique uses multiple linear regression which is tested with the SPSS version 20 application. The results show that taxes, tunneling incentives for income shifting, and financial reporting have no effect on transfer pricing decisions. Meanwhile, intangible assets have a significant positive effect on transfer pricing decisions.
Keywords: taxes, tunneling incentive for income shifting, financial reporting, intangible assets and transfer pricing

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