INFLUENCE OF TAX MINIMIZATION AND FOREIGN OWNERSHIP ON TRANSFER PRICING DECISIONS

Elma Oktaviani, Enan Trivansyah

Abstract


This study aims to determine the effect of tax minimization and foreign ownership on transfer pricing decisions. This type of research uses associative quantitative, the object of research is food and beverage companies listed on the Indonesia Stock Exchange in 2016 - 2020, using purposive sampling method in collecting data samples and the type of data used is secondary data. The total number of samples used in this study were 40 of the 8 food and beverage companies listed on the Indonesia Stock Exchange. Analysis of the data used in this study using panel data regression using the Eviews 10 test tool. The results of this study indicate that together the variables of tax minimization and foreign ownership affect transfer pricing decisions. Based on the results of the T hypothesis test, it shows that inflation has an effect on transfer pricing, tax minimization has an effect on tax minimization decisions.

 

Keywords: Tax Minimization, Foreign Ownership, Transfer Pricing


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References


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