Pengaruh Beban Pajak, Mekanisme Bonus, Exchange Rate, dan Intangible Asset terhadap Keputusan Transfer Pricing

Abstract

Business development encourages companies to grow into multinational companies whose activities are not only centered on one country. In transactions carried out by multinational companies, it is possible for companies to manipulate transfer prices (transfer pricing). The practice of transfer pricing is carried out with the hope of reducing the tax burden and also minimizing the amount of tax that must be paid to the State. The purpose of this study is to determine the effect of the tax burden, bonus mechanism, exchange rate, and intangible assets on manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2021 period. The sample selection method used was purposive sampling method and obtained a sample of 72 research data. The data analysis technique used is multiple regression analysis using SPSS 25 as a statistical tool for testing the hypothesis. The result of this studi indicate that the variable tax burden, bonus mechanism, and exchange rate have no effect on companies making transfer pricng decision. Meanwhile, the intangible assets variable has a significant influence on transfer pricing decisions.