Pengaruh Transfer Pricing, Intangible Assets, dan Multinationality terhadap Pemanfaatan Suaka Pajak (Tax Haven)

Wijaya, Prisca Adella (2021) Pengaruh Transfer Pricing, Intangible Assets, dan Multinationality terhadap Pemanfaatan Suaka Pajak (Tax Haven). Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to analyze the effect of transfer pricing, intangible assets, and multinationality on the use of tax haven by companies listed on the Indonesia Stock Exchange with research period of 2016-2019. The sampling technique used in this research is purposive sampling method. The number of samples that meet the criteria are 131 samples. Hypotesis testing used logistic regression analysis. The result of this study indicates that transfer pricing has a negative effect on the use of tax haven, while intangible assets and multinationality have no effect on the use of tax haven. Keyword : transfer pricing, Intangible Assets, Multinationality, Tax Haven.

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