MENENTUKAN INTENSITAS TRANSFER PRICING PADA PERUSAHAAN AFILIASI NON KEUANGAN

Abstract

This study aims to analyze and examine the effect of profitability, income tax, intangible assets, and firm size on transfer pricing practices in non-financial companies listed on the Indonesia Stock Exchange. The objects of this research are 67 property and real estate companies listed on the Indonesia Stock Exchange in 2016 - 2019. The sampling technique using purposive sampling method was obtained as many as 45 companies with 180 samples of observed data. The data analysis method used logit regression analysis. The results of the study indicate that profitability has an effect on transfer pricing. High profitability is the driving factor for companies to transfer pricing on profit shifts. Income tax has an effect on transfer pricing. The higher the tax rate set, the more likely the company will practice transfer pricing. Intangible assets have a significant positive effect on transfer pricing. The higher the value of intangible assets, the company is likely to tend to carry out more transfer pricing practices. Firm size has a significant positive effect on transfer pricing. The greater the total assets owned by the company, the higher the positive cash flow projections and good prospects in the future.
Keywords: profitability, income tax, intangible assets, company size, transfer pricing.