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Influence of the profitability of tax rates and exchange rates one determining transfer pricing decisions: An Empirical Evidence from Indonesia
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Influence of the profitability of tax rates and exchange rates one determining transfer pricing decisions: An Empirical Evidence from Indonesia
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Influence of the profitability of tax rates and exchange rates one determining transfer pricing decisions: An Empirical Evidence from Indonesia
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Journal Article
Influence of the profitability of tax rates and exchange rates one determining transfer pricing decisions: An Empirical Evidence from Indonesia
2024
Overview
Transfer pricing is a significant issue in the sphere of business and taxation. In various countries, the development of international and multinational corporations can boost the practice of transfer pricing. However, some of them are not based on the arm's length price. This research is aimed to analyze the effextivity profitability tax rate and exchange rate toward the firm decision of transfer pricing. The dependent variable in this research is transfer pricing substituted by the value of related party transaction (RPT) of sales. The independent variables in this research are effective tax rate, profitability, and exchange rate. This study employs secondary data obtained from accessible annual report of 29 multinational corporations listed on Indonesian stock exchange in 2016-2019. The data analysis utilizes regression analysis method or a sample selection according to specific criteria. The results of the analysis in this research show that effective tax rate and exchange rate have a positive and significant influence toward the firm decision of transfer pricing. While profitability does not affect the firm decision of transfer pricing.
