Abstract: This study aims to examine the effect of tax, profitability, tunneling incentive, and Good Corporate Governance (GCG) on transfer pricing. The data used in this study was secondary data obtained by accessing the Indonesia Stock Exchange website, www.idx.co.id. The research population was manufacturing companies listed on the Indonesia Stock Exchange on the 2015-2019 period. The data collection method used a non-participant observation with a purposive sampling technique. The number of research samples was 14 companies. The data analysis technique used multiple linear regression. The results of this study show that tax and profitability did not affect transfer pricing, tunneling incentive has a negative effect on transfer pricing, and Good Corporate Governance (GCG) has a positive effect on transfer pricing.
Keywords: Transfer Pricing, Tax, Tunneling, GCG.
Title: The Effect of Tax, Profitability, Tunneling Incentive, and Good Corporate Governance on Transfer Pricing
Author: Ida Ayu Made Rista Ramdani, Ni Ketut Rasmini
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
Research Publish Journals
