The effect of tax rates, profitability, leverage, ownership structure, and tunneling incentive on transfer pricing in multinational corporations listed on Indonesia stock exchange
Abstract
This research aims to examine the effect of tax rates, profitability, leverage, ownership structure, and tunneling incentive on transfer pricing. Using data from listed multinational corporations on Indonesia Stock Exchange (IDX) for the period of 2014-2017, therefore 170 corporates were chosen as the samples of this research. The analysis method used in this research was multiple linear regression analysis, this research found that tax rates, profitability, ownership structure, and tunneling incentive have positive and significant effect on transfer pricing, while leverage has negative and significant effect on transfer pricing.
How to Cite This Article
Yulinda Rizki, Islahuddin, Zuraida (2024). The effect of tax rates, profitability, leverage, ownership structure, and tunneling incentive on transfer pricing in multinational corporations listed on Indonesia stock exchange . International Journal of Multidisciplinary Research and Growth Evaluation (IJMRGE), 5(1), 433-441.