PENGARUH BEBAN PAJAK, PROFITABILITAS DAN LEVERAGE TERHADAP KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR MULTINASIONAL DI INDONESIA

Desiana, Winna (2021) PENGARUH BEBAN PAJAK, PROFITABILITAS DAN LEVERAGE TERHADAP KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR MULTINASIONAL DI INDONESIA. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine whether the variable tax burden, profitability, and leverage have an influence on the decision of transfer pricing in multinational manufacturing companies. Theories used in this study are Agency Theory, Stewardship Theory, and Positive Accounting Theory. The data used in this research is secondary data. The sample was applied using purposive sampling. The sample of this research is multinational manufacturing companies that conduct transfer pricing practices, namely 152 companies. The statistical model used to test the hypothesis in this study is multiple linear analysis with the help of SPSS version 23. The results obtained indicate that profitability and leverage have a significant positive effect on transfer pricing decisions

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