PENGARUH PAJAK, TUNNELING INCENTIVE DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2015

Abstract

        Transfer pricing is also called intercompanypricing, intercorporatepricing, interdivisionalpricing,orinternal pricing,When a company expands its business both domestically or abroad (Gusnardi, 2009). Transfer pricing occurs in company with the goal of high profits by exploiting tax evasion to oblige. This study aimed to examine the effect of tax incentivestunnelingandcompany size on transferpricing.

       Sample using purposive sampling method in this research is manufacturing companies listed in Indonesia Stock Exchange during the years 2012-2015 Number of firms sampled are as many as 46 companies with observations for 4 years so if the sample in this study is as much as 184.

       Techniques analysis used in this study is a logistic regression using SPSS version 16. the results of this study indicate that the tax does not have a significant effect, tunneling incentive and company size significantly influence transferpricing.The coefficient of determination Nagelkerke's R Square is 0.080. These results showed that 8% of transfer pricing is influenced by tax incentives tunneling and size of the company, while the rest is explained by other variables.

Keywords: Transfer Pricing, Tax,Tunneling Incentive and Company Size.