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)
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...
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| Format: | Article |
| Language: | English |
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Muhammadiyah University Press
2020-09-01
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| Series: | Riset Akuntansi dan Keuangan Indonesia |
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| Online Access: | https://journals2.ums.ac.id/index.php/reaksi/article/view/9532 |
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| author | Atwal Arifin Africo Al-Dua Saputra Heppy Purbasari |
| author_facet | Atwal Arifin Africo Al-Dua Saputra Heppy Purbasari |
| author_sort | Atwal Arifin |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-9c50519cb53640fe81789928822cd4aa |
| institution | DOAJ |
| issn | 2541-6111 |
| language | English |
| publishDate | 2020-09-01 |
| publisher | Muhammadiyah University Press |
| record_format | Article |
| series | Riset Akuntansi dan Keuangan Indonesia |
| spelling | doaj-art-9c50519cb53640fe81789928822cd4aa2025-08-20T03:17:27ZengMuhammadiyah University PressRiset Akuntansi dan Keuangan Indonesia2541-61112020-09-0114115010.23917/reaksi.v5i2.124049595Company 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)Atwal Arifin0Africo Al-Dua Saputra1Heppy Purbasari2Universitas Muhammadiyah SurakartaDepartment of Accounting, Faculty of Economics and Business, Universitas Muhamamdiyah SurakartaDepartment of Accounting, Faculty of Economics and Business, Universitas Muhamamdiyah SurakartaThe 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.https://journals2.ums.ac.id/index.php/reaksi/article/view/9532transfer pricingcompany sizeprofitabilitytaxkap quality |
| spellingShingle | Atwal Arifin Africo Al-Dua Saputra Heppy Purbasari 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) Riset Akuntansi dan Keuangan Indonesia transfer pricing company size profitability tax kap quality |
| title | 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) |
| title_full | 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) |
| title_fullStr | 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) |
| title_full_unstemmed | 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) |
| title_short | 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) |
| title_sort | 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 |
| topic | transfer pricing company size profitability tax kap quality |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/9532 |
| work_keys_str_mv | AT atwalarifin companysizeprofitabilitytaxandgoodcorporategovernanceonthecompanysdecisiontotransferpricingempiricalstudyonmanufacturingcompanieslistedontheindonesiastockexchangeforthe20152018period AT africoalduasaputra companysizeprofitabilitytaxandgoodcorporategovernanceonthecompanysdecisiontotransferpricingempiricalstudyonmanufacturingcompanieslistedontheindonesiastockexchangeforthe20152018period AT heppypurbasari companysizeprofitabilitytaxandgoodcorporategovernanceonthecompanysdecisiontotransferpricingempiricalstudyonmanufacturingcompanieslistedontheindonesiastockexchangeforthe20152018period |