文章基本信息

标题：Company Size,Profitability, Tax,And Good Corporate Governance On The Company’s Decision To Transfer Pricing (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2018 Period)
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作者：Atwal Arifin ; Africo Al-Dua Saputra ; Heppy Purbasari 等
期刊名称：Riset Akuntansi dan Keuangan Indonesia
电子版ISSN：2541-6111
出版年度：2020
卷号：5
期号：2
页码：141-150
DOI：10.23917/reaksi.v5i2.12404
语种：English
出版社：Muhammadiyah University Press
摘要：The research is aimed to analyze the effect of company size, profitability,tax,and good corporate governance on the company’s decision to transfer pricing. The dependent variable in this study is transfer pricing which is proxied by the value of the related party transaction sale. The independent variables in this study are company size,profitability,tax,and KAP quality. This research used secondary data on financial reports or annual reports on manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Determination of the sample employed purposive sampling method. The sample in this study were 22 companies with 88 data. The results in this study found that (1) company size had a positive effect on transfer pricing,(2) profitability had no effect on transfer pricing,(3) tax had no effect on transfer pricing,and (4) KAP quality had no effect on transfer pricing.
关键词：transfer pricing;company size; profitability;tax;KAP quality