Transfer pricing decision: Manufacturing companies with special  transaction on the Indonesian stock exchange

Anny Widiasmara; Ika Purwaningsih

doi:10.29358/sceco.v0i32.474

Transfer pricing decision: Manufacturing companies with special transaction on the Indonesian stock exchange

Authors

Anny Widiasmara universitas PGRI Madiun
Ika Purwaningsih

DOI:

https://doi.org/10.29358/sceco.v0i32.474

Keywords:

tax, tunneling incentive for income shifting, financial reporting, intangible assets, transfer pricing

Abstract

The purpose of this study is to provide empirical evidence on the influence 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 statements downloaded from the official website of IDX www.idx.co.id. The population of this study is a manufacturing company registered in IDX for the period 2016-2018. Sample selection technique using purposive sampling method so that 33 companies are obtained according to the criteria. The analysis technique uses multiple linear regressions tested with SPSS version 20 applications. The results showed that taxes, tunneling incentives for income shifting, and financial reporting had no effect on transfer pricing decisions. Meanwhile, intangible assets have a significant positive effect on transfer pricing decisions.

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Author Biography

Anny Widiasmara, universitas PGRI Madiun

Prodi akuntansi Fakultas Ekonomi dan Bisnis UNIPMA

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Published

30.12.2020

Issue

No. 32 (2020)

Section

Articles

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How to Cite

Widiasmara, A., & Purwaningsih, I. (2020). Transfer pricing decision: Manufacturing companies with special transaction on the Indonesian stock exchange. Studies and Scientific Researches. Economics Edition, 32. https://doi.org/10.29358/sceco.v0i32.474