PENGARUH BEBAN PAJAK, NILAI TUKAR, TUNNELING INCENTIVE PADA TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur Multinasional yang Lsting di Bursa Efek Indonesia

Abstract

This research aimed to find out the effect of tax burden, exchange rate, and tunneling incentive on transfer pricing. While, tax burden was measured by Effective Tax Ratio (ETR), exchange rate was measured by having comparison between foreign exchange between profit and losses with corporate pre-tax profit, tunneling incentive was measured by having comparison between numbers of stock ownership with number of outstanding stocks. The research was guantitative. Furthermore, the data collection technigue used purposive sampling, in which the sample was based on criteria given. In line with, there were 60 samples from 15 manufacturing companies which were listed on Indonesia Stock Exchange 2014-2017. Moreover, as there were 4 outlier data, the data amount became 56. In addition, the data analysis technigue used logistic regressions analysis. The research result concluded tax burden, exchange rate, and tunneling incentive did not affect transfer pricing of manufacturing companies which were listed on Indonesia Stock Exchange 2014-2017.
Keywords: tax burden, exchange rate, tunneling incentive, transfer pricing