Pengaruh Tax Planning, Tunneling Incentive, Debt Covenant, Profitabilitas, dan Exchange Rate terhadap Keputusan Perusahaan Melakukan Transfer Pricing

Abstract

This study aims to determine and analyze the effect of tax planning, tunneling incentive, debt covenant, profitability, and exchange rate on companies decision do transfer pricing as simultaneously or partially. The type of research is quantitative. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020 which have special relationships totaling 43 companies with the sampling method using purposive sampling resulting in 36 samples to be studied. The type of data used is secondary data with the data collection method using the documentation method. The data analysis technique used are descriptive statistic analysis and logistic regression analysis. The results showed that tax planning, tunneling incentive, and debt covenant partially effected and significantly on companies' decision do transfer pricing, while profitability and exchange rate partially do not have a significant effect on the companies' decision do transfer pricing. All variables of tax planning, tunneling incentive, debt covenant, profitability, and exchange rate simultaneously affected the compaies' decision do transfer pricing.