Melola Discovery

← Melola Discovery

Journal

Transfer Pricing of Manufacturing Companies in Indonesia

Accounting Analysis Journal · Vol. 8 No. 3 (2020) · pp. 165–171

DOI
10.15294/aaj.v8i3.27706
ISSN
2502-6216, 2252-6765
Published
2020-04-08
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

This study aims to analyze the effect of the variables of Tax, Mechanism of Bonuses, Foreign Ownership, and Company Size on Transfer Pricing Transactions in manufacturing companies. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2014-2016. The samples were selected using purposive sampling method and obtained 20 companies or 60 units of analysis which were the object of observation. The technique of data analysis in this research is Partial Regression Analysis with the help of software SmartPLS version 3.0. The results of this study indicate that foreign ownership has a significant affects on transfer pricing transaction. Tax variables, bonus mechanisms, and company size have no significant effect on transfer pricing transactions. As many as four hypotheses submitted only one received, namely foreign ownership has a significant effect on transfer pricing transaction. The conclusions in this study indicate that the higher foreign ownership will affect the transfer pricing transaction. The higher the value of the tax variable, the bonus mechanism, and the size of company does not affect the transfer pricing transaction with the manufacturing companies.

Collaboration network of the authors

31 authors · 84 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Retnoningrum HidayahAffiliation unknown3
Indah Fajarini Sri WahyuningrumAffiliation unknown2
Dhini SuryandariAffiliation unknown2
Anwar ZahidAffiliation unknown2
Kiswanto KiswantoAffiliation unknown1
Riza Alhusna NurshehaAffiliation unknown1
Qonitatun KhafidhohAffiliation unknown1
Rizka Nur RokhmatunAffiliation unknown1
Tiara Riza Falistiani PutriAffiliation unknown1
Rozi NurchaqiqiAffiliation unknown1
Ivan Zidny ArrizqyAffiliation unknown1
Nining - ApriliyanaAffiliation unknown1
Diah Kumala DeviAffiliation unknown1
Indriyani PratamaAffiliation unknown1
Silvia RahayuAffiliation unknown1
M AkmalAffiliation unknown1
Linda AgustinaAffiliation unknown1
Prabowo Yudo JayantoAffiliation unknown1
I N KayatiAffiliation unknown1
Fian Tri RohmahAffiliation unknown1
Ima Nur KayatiAffiliation unknown1
Monita Bayu IslamiatunAffiliation unknown1
Maylia Pramono SariAffiliation unknown1
Ida MaftukhahAffiliation unknown1
Fitrarena Widhi RizkyanaAffiliation unknown1
Ardhana Reswari Hasna PratistaAffiliation unknown1
Tihana Tyan Zahrotuddinia TauhidaAffiliation unknown1
SuntariAffiliation unknown1
Sara R BasherAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">Transfer Pricing of Manufacturing Companies in Indonesia</dc:title>
	<dc:creator>Hikmatin, Rohmah</dc:creator>
	<dc:creator>Suryarini, Trisni</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze the effect of the variables of Tax, Mechanism of Bonuses, Foreign Ownership, and Company Size on Transfer Pricing Transactions in manufacturing companies. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2014-2016. The samples were selected using purposive sampling method and obtained 20 companies or 60 units of analysis which were the object of observation. The technique of data analysis in this research is Partial Regression Analysis with the help of software SmartPLS version 3.0. The results of this study indicate that foreign ownership has a significant affects on transfer pricing transaction. Tax variables, bonus mechanisms, and company size have no significant effect on transfer pricing transactions. As many as four hypotheses submitted only one received, namely foreign ownership has a significant effect on transfer pricing transaction. The conclusions in this study indicate that the higher foreign ownership will affect the transfer pricing transaction. The higher the value of the tax variable, the bonus mechanism, and the size of company does not affect the transfer pricing transaction with the manufacturing companies.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2020-04-08</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/27706</dc:identifier>
	<dc:identifier>10.15294/aaj.v8i3.27706</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 8 No 3 (2019): November; 165-171</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v8i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/27706/15829</dc:relation>
</oai_dc:dc>