Pengaruh Aset Tidak Berwujud, Ukuran Perusahaan, Kepatuhan Perpajakan, dan Leverage Terhadap Transfer Pricing

Main Article Content

Ickhsanto Wahyudi
Nur Fitriah

Abstract

Abstract
This study aims to determine the effect of intangible assets, firm size, tax compliance, leverage on transfer pricing. The data analysis uses multiple linear regressions on 12 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2015-2019. The results of this study show that intangible assets, firm size, tax compliance, leverage simultaneously have a significant effect on a company’s decision to practice transfer pricing, as well as intangible assets and leverage partially, have a positive and significant effect on transfer pricing. But firm size partly has a negative and significant effect on transfer pricing. Meanwhile, tax compliance has no significant effect on transfer pricing.
 Keywords: Intangible Assets, Firm Size, Tax Compliance, Leverage, and Transfer Pricing
 

Downloads

Download data is not yet available.

Article Details

How to Cite
Wahyudi, I., & Fitriah, N. (2021). Pengaruh Aset Tidak Berwujud, Ukuran Perusahaan, Kepatuhan Perpajakan, dan Leverage Terhadap Transfer Pricing. Jurnal Akuntansi, 13(2), 388-401. https://doi.org/10.28932/jam.v13i2.3885
Section
Articles