PENGARUH TARIF PAJAK EFEKTIF, TUNNELING INCENTIVE, DAN LEVERAGE TERHADAP INTENSITAS TRANSFER PRICING (STUDI PADA PERUSAHAAN MANUFAKTUR MULTINASIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 - 2023)

Roikha Mufidatul Husna, NIM.: 21108040067 (2025) PENGARUH TARIF PAJAK EFEKTIF, TUNNELING INCENTIVE, DAN LEVERAGE TERHADAP INTENSITAS TRANSFER PRICING (STUDI PADA PERUSAHAAN MANUFAKTUR MULTINASIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 - 2023). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Transfer pricing is influenced by the motive of multinational companies to reduce taxes in countries with high rates by shifting profits to countries with lower rates or tax havens. This study examines the effect of effective tax rates, tunneling incentives, and leverage on transfer pricing intensity in 175 samples from 35 multinational manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2023 which were analyzed using Eviews 12. The regression results show that tunneling incentives have a positive effect on transfer pricing intensity, while effective tax rates and leverage have no effect on transfer pricing intensity.

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