Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh tax planning, tunneling incentive, asset tidak berwujud, dan profitabilitas terhadap keputusan transfer pricing. penelitian ini menguji hipotesis pada perusahaan makanan dan minuman yang terdaftar di bursa efek indonesia (bei) dari tahun 2016 hingga tahun 2020. dengan menggunakan teknik purposive sampling, diambil 12 dari 33 perusahaan di sektor makanan dan minuman sebagai sampel dengan total 60 data pengamatan. data tersebut kemudian dianalisis melalui analisis regresi linier berganda. hasil penelitian ini mengungkapkan bahwa semua variabel independen secara simultan mempengaruhi variabel dependen. secara parsial, tax planning dan tunneling incentive berpengaruh positif namun tidak signifikan terhadap transfer pricing. namun, asset tak berwujud dan profitabilitas berpengaruh positif dan signifikan terhadap transfer pricing, artinya asset tak berwujud dan profitabilitas berpengaruh terhadap keputusan transfer pricing perusahaan makanan dan minuman yang terdaftar di bursa efek indonesia (bei). kata kunci: transfer pricing, tax planning, tunneling incentive, aset tak berwujud, profitabilitas, perusahaan makanan dan minuman

This study is aimed to examine the influence of tax planning, tunneling incentive, intangible asset, and profitability on transfer pricing decisions. This study tested the hypotheses in food and beverage companies listed in Indonesia Stock Exchange (IDX) from 2016 to 2020. By using the purposive sampling technique, 12 out of 33 companies in the food and beverage sector were taken as a sample with a total of 60 data observations. The data was then analyzed through multiple linear regression analysis. The results of this study revealed that all independent variables simultaneously affect the dependent variable. Partially, the finding of tax planning and tunneling incentive has a positive effect but not significant on transfer pricing. However, intangible asset and profitability has a positive and significant effect on transfer pricing, means that intangible asset and profitability is engaged on transfer pricing decisions of food and beverage companies listed in Indonesia Stock Exchange (IDX). Keywords: Tax planning, tunneling incentive, intangible asset, profitability, transfer pricing, food and beverage companies.