Empirical Study of Tranfer Pricing in Consumption Companies on the Indonesia Stock Exchange

Mamay Komarudin

Abstract


The purpose of this research is to analyze the influence of good corporate governance (GCG) on transfer pricing; analyze the effect of tunneling incentive on transfer pricing, analyze the influence of intangible assets on transfer pricing and analyze the effect of profitability on transfer pricing. This type of research is exoplanet research. The population of this research is a multinational company in the consumption industry listed on the Indonesia Stock Exchange (IDX). Multiple linear analysis methods to look for regression equations. Based on the results of data analysis shows Good Cooporate Goverment (GCG) has a positive and significant effect on the company's decision to transfer pricing.  Tunneling Incentive (TNC) has a positive and significant effect on the company's decision to transfer pricing. Intangible Asset has no positive and insignificant effect on the company's decision to transfer pricing. Profitability has no positive effect on the company's decision to transfer pricing.

Keywords


good corporate governance; transfer pricing; tunneling incentive; intangible asset dan profitabilitas

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DOI: http://dx.doi.org/10.22441/profita.2021.v14i1.010

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