Decision Factors Which the Company Makes Transfer Pricing
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 04
Abstract
The practice of transfer pricing initially it was carried out solely to evaluate company performance, but as time goes by, practice transfer pricing it is also used to minimize the amount of tax that the company must pay. This research aims to find out the influence of taxes, company size and Good Corporate Governance (GCG) Regarding Decisions Transfer Pricing. The data collection technique is by using documentation. The type of research used is associative research. The data used is secondary data. The population in this study was 30 companies, and the sample was 16 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2019-2022 period using the method purposive sampling. The data analysis method used is quantitative analysis. The analysis technique used in this research is logistic regression. The research results show that partially, taxes and firm size have a significant positive effect on decisions transfer pricing where as good corporate governance has no influence on the decision transfer pricing.
Authors and Affiliations
Fenty Astrina , Darma Yanti , Nurul Hutami Ningsih , Anggrelia Afrida,
Keywords
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- EP ID EP733764
- DOI 10.47191/jefms/v7-i4-09
- Views 43
- Downloads 0
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