Can Taxes, Foreign Ownership and Tunneling Incentives Affect Transfer Prices?

Nuramal

doi:10.47090/povraa.v2i3.157

Nuramal STIEM Bongaya, Makassar

DOI: https://doi.org/10.47090/povraa.v2i3.157

Keywords: Tax, Foreign Ownership, Tunneling Incentive, Transfer Pricing

Abstract

This research aims to knowing and testing the effect of taxes, foreign ownership, and tunneling incentives on transfer pricing in primary and chemical industrial sector companies on the IDX for the 2018-2020 period. The population in this study is the financial statements of all primary and chemical industrial sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period, totaling 64 companies obtained through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The sample in this study was obtained using the purposive sampling method. Based on the sample selection process in this study, the number of samples used was 39 financial statements from 13 companies in the primary and chemical industry sector in the 2018-2020 period that had met predetermined criteria. The data collection technique in this research is the documentation observation method by looking at the company's financial statements as the sample. By collecting data on the company's financial statements from 2018-2020. The analytical method used is multiple linear regression. The results of this study indicate that tax has a positive and significant effect on Transfer Pricing. While Foreign Ownership and Tunneling Incentive no significant effect on Transfer Pricing.

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