Pengaruh Pajak, Ukuran Perusahaan, Exchange Rate, Dan Intangible Asset Terhadap Transfer Pricing (studi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (bei) Periode 2015-2019)

Gishela Wahyu Sejati, Dedik Nur Triyanto

Abstract

ABSTRAK
Transfer pricing merupakan keputusan yang telah ditetapkan oleh perusahaan untuk menentukan harga transfer
dalam suatu transaksi barang, jasa, maupun intangible asset pada situasi dimana keadaan tersebut dapat dilihat
dari prinsip harga pasar secara wajar. Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh pajak,
ukuran perusahaan, exchange rate, dan intangible asset terhadap transfer pricing secara simultan dan parsial pada
perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Teknik
pengambilan sampel menggunakan purposive sampling dan diperoleh 10 perusahaan dengan pengamatan selama
lima tahun, sehingga diperoleh 50 sampel yang diobservasi. Teknik analisis yang digunakan dalam penelitian ini
adalah analisis regresi data panel dengan menggunakan software Eviews 10. Berdasarkan hasil penelitian, pajak,
ukuran perusahaan, exchange rate, dan intangible asset berpengaruh secara simultan terhadap transfer pricing.
Secara parsial, pajak, exchange rate, dan intangible asset tidak berpengaruh terhadap transfer pricing. Sedangkan
ukuran perusahaan berpengaruh negatif terhadap transfer pricing.
Kata Kunci: Pajak, ukuran perusahaan, exchange rate, intangible asset, dan transfer pricing
ABSTRACT
Transfer pricing is a decision that has been set by the company to determine the transfer price in a transaction of
goods, services, or intangible asset in a situation where the situation can be seen from the arm’s length price
principle. This study was conducted to determine how the simultaneously and partial influence of tax, company
size, exchange rate, and intangible asset on transfer pricing in mining sector companies listed on the Indonesia
Stock Exchange (IDX) in 2015-2019. The sample selection technique used purposive sampling and obtained 10
companies with observations over five years, so that 50 samples were observed. The analysis technique used in
this research is panel data regression analysis using Eviews 10 software. Based on the results of the study, tax,
company size, exchange rate, and intangible assets simultaneously affect transfer pricing. Partially, tax, exchange
rate, and intangible asset have no effect on transfer pricing. While, company size has a negative effect on transfer
pricing.
Keywords: Tax, company size, exchange rate, intangible assets, and transfer pricing

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