PENGARUH EFFECTIVE TAX RATE, TUNNELING INCENTIVE DAN EXCHANGE RATE TERHADAP KEPUTUSAN TRANSFER PRICING STUDI PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PERIODE 2020-2024
Keywords:
Transfer Pricing, Effective Tax Rate, Tunneling Incentive, Exchange Rate, Perusahaan ManufakturAbstract
This study aims to empirically determine and prove the effect of the effective tax rate, tunneling incentive, and exchange rate on transfer pricing decisions in manufacturing companies on the Indonesia Stock Exchange in 2020-2024. The population is all financial reports of manufacturing companies listed on the IDX in 2020-2024. The research sample was purposive sampling, namely 11 companies. The data collection technique used documentation techniques. The data analysis technique was multiple linear regression and hypothesis testing used the t-test and f-test with a significance level of 5%. The results of the study showed a partial test (t-test): (1) the effective tax rate has a positive and significant effect on transfer pricing, this is evidenced by the t-test where the effective tax rate has a coefficient value of 0.852 with a significance level of 0.010 <0.05, meaning that an increase in the effective tax rate guarantees the implementation of transfer pricing actions in companies on the Indonesia Stock Exchange. (2) tunneling incentive has a positive and insignificant effect on transfer pricing, this is proven by the coefficient value where the tunneling incentive has a value of 0.029 with a significance level of 0.820 > 0.05, meaning that the higher the tunneling incentive does not guarantee an increase in transfer pricing in companies on the Indonesia Stock Exchange. (3) exchange rate has a positive and insignificant effect on transfer pricing, this is proven by the coefficient value of 0.001 with a significance level of 0.130 > 0.05, meaning that an increase in the exchange rate does not guarantee the implementation of transfer pricing measures in companies on the Indonesia Stock Exchange.References
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