PENGARUH LEVERAGE, INTANGIBLE ASSETS DAN KEPEMILIKAN ASING TERHADAP TRANSFER PRICING

Abstract

This research examines the effect of leverage (LER), Intangible Assets (IA), and foreign ownership (FOROWN) on the Transfer Pricing (RPT) at manufacturing companies during 2019-2023 listed on the Indonesia Stock Exchange (IDX). The research applies quantitatively. Furthermore, the data were secondary and taken from the companies’ financial statements. The population consists of 476 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. Moreover, the data collection technique used purposive sampling, which was a sample selection with specific criteria. In line with that, 11 manufacturing companies were taken as samples. The data analysis technique used multiple linear regression with Statistical Program for Social Science (SPSS) 26 version. The result indicates that leverage has a positive effect on the transfer pricing. Meanwhile, intangible assets affects the transfer pricing. In contrast, foreign ownership has a positive effect on the transfer pricing at the manufacturing company listed in the Indonesia Stock Exchange (IDX) 2019-2023.