Faktor-faktor yang mempengaruhi transfer pricing pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2019- 2023

Authors

  • Yulia Yulia Universitas Muhammadiyah Riau
  • Nur Fitriana Universitas Muhammadiyah Riau

DOI:

https://doi.org/10.26905/j.bijak.v7i1.15307

Keywords:

Bonus mechanism, Profitability, Tax, Transfer pricing

Abstract

This study aims to empirically examine the influence of tax variables, bonus mechanisms, and profitability on transfer pricing practices in mining companies listed on the Indonesia Stock Exchange. This research employs a quantitative approach with purposive sampling technique, involving 12 publicly listed companies that have published audited financial statements from 2019 to 2023. The data used are secondary data obtained from annual financial reports and the official website of the Indonesia Stock Exchange. The results indicate that the tax variable has a significant influence on transfer pricing practices. However, bonus mechanisms and profitability do not show a significant effect on transfer pricing among the mining companies studied. These findings offer important implications for regulators and stakeholders in understanding the factors driving transfer pricing practices in the mining sector.

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Published

2025-02-17 — Updated on 2025-02-28

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How to Cite

Yulia, Y., & Fitriana, N. (2025). Faktor-faktor yang mempengaruhi transfer pricing pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2019- 2023. Jurnal Ilmiah Bisnis Dan Perpajakan (Bijak), 7(1), 63–70. https://doi.org/10.26905/j.bijak.v7i1.15307 (Original work published February 17, 2025)

Issue

Vol. 7 No. 1 (2025): February 2025

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Articles

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