Pengaruh Pajak, Intangible Assets, Kepemilikan Asing, Profitabilitas, Mekanisme Bonus terhadap Transfer Pricing

Muhammad Solihin, Sohibunajar Sohibunajar, Ilham Ramadhan Ersyafdi
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Abstract

The policy adopted by the company in determining the transfer price in a transaction, be it services, goods, intangible assets, or other financial transactions, is transfer pricing. Transfer pricing often creates problems, especially those related to taxation. This study aims to find out whether transfer pricing can be influenced by taxes, intangible assets, foreign ownership, profitability and bonus mechanisms for companies listed on the Indonesia Stock Exchange in the consumer non-cyclicals sector and the food and beverage sub-sector for the 2019-2021 period. A sample of 19 companies was selected which was determined using a purposive sampling method. The analytical method used in this study is multiple regression analysis. The results of the study concluded that partially only the tax variable had no influence on transfer pricing while other independent variables had an influence on transfer pricing. Simultaneously, transfer pricing can be influenced by all independent variables. Based on the coefficient of determination, the independent variables are able to explain transfer pricing by 68% and 32% is explained by other variables outside this study.
税收影响、进口资产、外国所有权、盈利能力、奖金转移的机制
在一项交易中,无论是服务、商品、无形资产还是其他金融交易,公司在确定转让价格时所采取的政策都是转让定价。转让定价经常会产生问题,尤其是那些与税收有关的问题。本研究旨在研究2019-2021年期间在印尼证券交易所上市的消费非周期性行业和食品饮料细分行业的公司的转移定价是否会受到税收、无形资产、外资所有权、盈利能力和奖金机制的影响。采用有目的的抽样方法,选取了19家公司作为样本。本研究使用的分析方法是多元回归分析。研究结果表明,部分只有税收变量对转让定价没有影响,而其他自变量对转让定价有影响。同时,转让定价可以受到所有自变量的影响。根据决定系数,自变量能够解释68%的转让定价,32%的转让定价被本研究之外的其他变量解释。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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