FAKTOR-FAKTOR YANG MEMENGARUHI TRANSFER PRICING
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Abstract
That research is aimed to analyze the effect of the effective tax rate, exchange rate, and
foreign ownership on transfer pricing in consumer non-cyclicals sector companies
listed on the Indonesia Stock Exchange period of 2017 – 2021. Method used in this
research is a quantitative method utilizing a purposive sampling technique. Valid data
is 85 data of 17 companies in the consumer non-cyclicals sector. The collected data
were processed using multiple regression analysis and supported by IBM SPSS
Statistics version 29 software. The research reveals that effective tax rate and exchange
rate have no effect on transfer pricing. Meanwhile, foreign ownership has an effect on
transfer pricing. Implication of this research is that there needs to be a balance of
ownership so that transfer pricing practices that are carried out are not detrimental to
one of the parties and that transfer pricing must be carried out without violating tax
regulations in their respective places.
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