Pengaruh Firm Size, Profitability, Leverage, Bonus Mechanism dan Tunneling Incentives terhadap Transfer Pricing (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di BEI Tahun 2018-2022)

Abstract

This study aims to determine the influence of firm size, profitability, leverage, bonus mechanism and tunneling incentives on consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange in 2018 - 2022. This study uses secondary data in the form of financial statements and annual reports obtained from the Indonesia Stock Exchange website (www.idx.co.id). This type of research is explanatory research with a quantitative descriptive approach. The sampling method used in this study was purposive sampling method so that 111 total observations were obtained for 5 years (2018-2022). The data analysis technique in this study is using the logistic regression analysis method with IBM Statistical Package for Social Sciences (SPSS) version 26 program. The results of this study prove that firm size has a negative effect on transfer pricing, otherwise profitability, leverage, bonus mechanism and tunneling incentives have no effect on transfer pricing.