The Effect Of Taxes And Company Size On Transfer Pricing In Companies

Authors

  • Ahmad Ilham Kadiri Islamic University, Indonesia Author
  • Putri Awallina Kadiri Islamic University, Indonesia Author
  • Khasanah Sahara Kadiri Islamic University, Indonesia Author

DOI:

https://doi.org/10.5281/zenodo.15598033

Keywords:

Tax, Company Size, Transfer Pricing

Abstract

Transfer pricing can be abused as tax avoidance, by setting the transfer price below the fair value to move the company's profits. The purpose of this study is to find out how the partial and simultaneous influence between taxes and company size on transfer pricing. This study is a quantitative study to determine the influence of Taxes and Company Size on transfer pricing. The research sample was 30 companies, with a total of 90 data used (30 companies x 3 years). The data used is financial data obtained by manufacturing companies listed on the IDX for the 2018-2020 period. The data collection techniques used are literature studies and documentation. The analysis technique used classical assumption tests and multiple linear regression analysis. The results are known to have a positive influence on the company's decision to carry out transfer pricing. This shows that companies tend to consider tax aspects in their transfer pricing strategy. The existence of a favorable tax policy or certain tax incentives can encourage companies to carry out transfer pricing. The size of the company has a positive influence on the company's decision to transfer pricing. This shows that the larger the size of the company, the more complex its business activities are, and therefore, the more likely it is to use transfer pricing in its financial and tax management. Transfer pricing itself is simultaneously influenced by taxes and company size.

References

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Vol. 1 No. 1 (2025): July ECONBUS JOURNAL

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01-07-2025

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Vol. 1 No. 1 (2025): July

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Copyright (c) 2025 Ahmad Ilham, Putri Awallina, Khasanah Sahara (Author)

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How to Cite

The Effect Of Taxes And Company Size On Transfer Pricing In Companies. (2025). ECONBUS: Journal of Economics and Business, 1(1), 1-13. https://doi.org/10.5281/zenodo.15598033

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