PENGARUH PEMUNGUTAN PAJAK, KEPEMILIKAN ASING, SERTA UKURAN PERUSAHAAN PADA TRANSFER PRICING (Studi Empiris pada Perusahaan Sektor Perindustrian yang terdaftar di Bursa Efek Indonesia Periode 2016 – 2020)

Abstract

This study aims to examine the effect of tax collection, foreign ownership and company size on transfer pricing in industrial sector companies listed on the Indonesian stock exchange in 2016-2020. The research population is 100 industrial sub-industrial companies listed on the Indonesian stock exchange in 2016-2020. Samples were taken using purposive sampling, namely sampling with certain considerations. Based on predetermined criteria, sample data from industrial companies for a period of four years, the sample obtained is 100 data. Data were analyzed using descriptive statistical analysis, classical assumption test, coefficient of determination and hypothesis testing. The results show that tax collection has no significant effect  on  transfer  pricing,  foreign  ownership  has  a  significant  positive  effect  on  transfer pricing, and firm size has no significant effect on transfer pricing.

Keywords: Tax Collection; Foreign Ownership; Company Size; Transfer Pricing