SEPTIYANI, Resa Pide Pratama (2018) The Effect of Tax Minimization, Firm Size, Foreign Ownership, Bonus Mechanism, and Exchange Rate on Transfer Pricing Decision. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Transfer pricing in the business world is a very common thing to do but sometimes used for something that is not good, one of them is to minimize corporate taxes. This study aims to examine the effects of tax minimization, firm size, foreign ownership, bonus mechanism, and exchange rate of transfer pricing decisions in multinational manufacturing sector in 2015 - 2016 listed in Indonesia Stock Exchange. The sample in this study was determined using purposive sampling with 8 criteria that have been determined, with a total sample of 23 multinational companies manufacturing sector in 2015 - 2016 listed in Indonesia Stock Exchange with a total of 46 observation companies. The method of analysis used in this research is using binary regression method. The result of the research shows that (1) tax minimization has a positive effect on transfer pricing decision, while (2) firm size, foreign ownership, bonus mechanism, and exchange rate have no significant effect on transfer pricing decision.

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