PENGARUH PERENCANAAN PAJAK, PROFITABILITAS, EXCHANGE RATE, DAN KUALITAS AUDIT TERHADAP KEPUTUSAN TRANSFER PRICING

  • Aghilma Agniana Sanusi
  • Fidiana

Abstract

This research aimed to examine whether there were effects of tax planning, profitability, exchange
rate, and audit quality on companies’ decision of making transfer pricing. While tax planning was
measured by effective tax rate, profitability was measured by return on asset, exchange rate was
measured by exchange gain/loss divided into gain/loss before tax; with audit quality as a dummy
variable. The research was quantitative with secondary data. Moreover, the data collection technique
used purposive sampling. Furthermore, the population was multinational manufacturing companies
which were listed on Indonesia Stock Exchange during 2018- 2020. Additionally, there were 20
companies as the sample during 3 years observation. In total, there were 60 samples of data. In
addition, the data analysis technique used logistic regression. The research result concluded that all
hypotheses which were formulated, had been rejected. It meant, tax planning, profitability, exchange
rate, and audit quality did not affect companies’ decision of making transfer pricing.

Published
2022-05-10