Pengaruh Tunneling Incentive, Profitabilitas, Leverage, Mekanisme Bonus, Pajak dan Exchange Rate terhadap Transfer Pricing

Abstract

The purpose of this research is to analyze the effect of tunneling incentive, profitability, leverage, bonus mechanism, tax and exchange rate on transfer pricing in mining companies listed on the Indonesia Stock Exchange. The population in this research are all mining companies listed on the Indonesia Stock Exchange in 2015-2020. The sample of the research is 17 companies. The sampling method of the research used purposive sampling method. The method of data analysis was using descriptive statistical method and logistic regression analysis. The results showed that the variable profitability, leverage, and bonus mechanism have a significant effect toward transfer pricing. Meanwhile, tunneling incentive, tax and exchange rate don’t have effect toward transfer pricing.