PENGARUH PAJAK, UKURAN PERUSAHAAN, TUNNELING INCENTIVE, DEBT COVENANT, EXCHANGE RATE, DAN KEPEMILIKAN ASING TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di BEI Pada Tahun 2014-2017)

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of
tax, company size, tunneling incentive, debt covenant, exchange rate, and foreign
ownership of the company's transfer pricing decisions.The population in this study are all
manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-
2017 period. Sampling method with purposive sampling technique, with samples that
meet the criteria of 30 companies for 4 years, the total sample is 120 samples. Testing the
hypothesis in this study using logistic regression with the support of SPSS 22 version
software. The results of the study prove that (1) tax have an effect on transfer pricing at a
significance level of 0.016<0.050, (2) debt covenants have an effect on transfer pricing at
a significance level of 0.046<0.050, and (3) an exchange rate have an effect on transfer
pricing at a significance level of 0.011<0,050, (4) company size has no effect on transfer
pricing at a significance level of 0.058>0.050, (5) tunneling incentive has no effect on
transfer pricing at a significance level of 0.284>0.050, and (6) foreign ownership has no
effect on transfer pricing with a significance level of 0.679>0.050.

Keywords : Tax, Company Size, Tunneling Incentive, Debt Covenant, Exchange Rate,
Foreign Ownership, Transfer Pricing