Pengaruh Pajak, Nilai Tukar, Leverage Dan Mekanisme Bonus Terhadap Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei)

Abstract

This research aims to determine the influence of taxes, exchange rates, leverage and bonus mechanisms on transfer pricing. Where companies often carry out transfer pricing schemes that are not in accordance with applicable law, so transfer pricing is often misused by companies as a form of tax avoidance, namely companies minimizing tax payments by moving income to countries with low taxes. The research method used is quantitative, the population in this research is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period, totaling 213 companies and a sample of 53 samples with a sampling technique, namely purposive sampling. The analysis technique used is Multiple Linear Regression Analysis using the SPSS 20 program. The results of this research show that taxes have a positive and significant effect on transfer pricing. Meanwhile, exchange rates, leverage and bonus mechanisms have no effect on transfer pricing.