Pengaruh pajak, tunneling incentive dan exchange rate pada keputusan transfer pricing perusahaan

Abstract

The objective of this research is to analyze the influence of tax, tunneling incentive and exchange rate on transfer pricing decision in manufacturing companies. The population of this study is all of the manufacturing companies listed with the Indonesia Stock Exchange from 2010 to 2012. Sampling method used in this study is purposive sampling. The results of logistic regression analysis demonstrate that out of the three hypotheses tested, only the second hypothesis shows a positive effect of tunneling incentive to the company transfer pricing decisions. The analysis of the first hypothesis demonstrates that tax has a significant negative effect on the company transfer pricing decisions. Furthermore, the analysis of the third hypothesis about the effect of exchange rate on transfer pricing decisions shows a positive effect but not significant.