Influence of Profitability, Company Size and Tunneling Incentive on Company Decisions of Transfer Pricing (Empirical Studies on Listed Manufacturing Companies Indonesia Stock Exchange period 2012-2019)
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Abstract
Transfer pricing greatly affects state tax revenue, so it is in Indonesia. Transfer pricing practice is carried out by diverting profits or taxable income from Indonesia to another country. The purpose of this research is to examine the effect of profitability, company size and tunneling incentives on company decisions of transfer pricing. This study uses an explanatory method, and uses secondary data in financial reports or annual reports. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) based on 2012-2019 financial reports. The results of the analysis of this study indicate that profitability affects the company decisions of transfer pricing, while company size and tunneling incentives have no effect on transfer pricing
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