Authors:

Arief Rahman, Ernawati Ernawati

Abstract:

“The purpose of this study was to examine the effect of firm size, leverage, tax planning, tunneling incentives, intangible assets, and multinationality on the decision to transfer pricing. The research was conducted on mining sector companies listed on the Indonesia Stock Exchange in 2015-2019 by applying multiple linier regression analysis. Samples were obtained by purposive sampling method. Based on the results of the hypotheses in this study, it shows that firm size, leverage, intangible assets, multinationality affect transfer pricing, whereas tax planning and tunneling incentives do not affect transfer pricing. The results have substantial implications for theory as well as practice, in understanding transfer pricing decision, particularly for mining companies. Keywords: Transfer Pricing; Leverage; Intangible Assets; Multinationality.”

Keywords

Transfer Pricing; Leverage; Intangible Assets; Multinationality.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-84973

Published

2022-05-28

How To Cite

RAHMAN, Arief; ERNAWATI, Ernawati. Examination Of Factors Determining Transfer Price In Indonesian Mining Companies.E-Jurnal Akuntansi, [S.l.], v. 32, n. 5, p. 1200-1212, may 2022. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-84973. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2022.v32.i05.p07.

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Issue

Vol 32 No 5 (2022)

Section

Articles

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