PENGAKeputusan Transfer Pricing Perusahaan : Effective Tax Rate, Tunneling Incentive Dan Exchange RateRUH EFFECTIVE TAX RATE, TUNNELING INCENTIVE DAN EXCHANGE RATE PADA KEPUTUSAN TRANSFER PRICING PERUSAHAAN ( STUDI EMPIRIS PADA PERUSAHAAN IDX 30 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2020-2023 )

Keputusan Transfer Pricing Perusahaan : Effective Tax Rate, Tunneling Incentive Dan Exchange Rate

Abstract

Purpose: This study aims to examine the effect of effective tax rate, tunneling incentive and exchange rate on corporate transfer pricing decisions.

Design/methodology/approach: The data used in this study is secondary data in the form of annual financial statements obtained through the official website www.idx.co.id. The sampling technique used is purposive sampling so that 15 companies are obtained from 59 companies in the IDX 30 category listed on the Indonesia Stock Exchange for the 20202023 period and after the outlier method there are 35 samples from 60 samples included in the research sample. The analysis method used is quantitative analysis technique method with multiple regression analysis to see the effect of the independent variable on the dependent variable and the type of research used in this research is descriptive quantitative.

Findings: The result shows that effective tax rate affects transfer pricing while tunneling incentive and exchange rate have no effect on transfer pricing.

Research limitations/implications:  The company with IDX 30 category is the object chosen in this research. IDX 30 is one of the capital market indexes located in Indonesia Stock Exchange (IDX), an index that measures the price performance of 30 stocks that have high liquidity and large market capitalization and supported by good company fundamentals.

Keywords : Effective tax rate, Tunneling incentive, Exchange rate, Transfer pricing.