The Effect of Income Shifting, Return on Asset on Transfer Pricing (Empirical Study of Energy Companies Listed on the IDX in 2019-2022)
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Return on Asset,
Transfer Pricing
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Abstract
This study aims to determine the effect of income shifting, return on assets on transfer pricing (empirical study of energy companies listed on the BEI in 2019-2022). The population selected in this study were all Energy Companies listed on the IDX (2019-2022) totaling 75 companies. In determining the sample used in this study, the authors determined the technique based on purposive sampling technique. The data analysis method used in this research is multiple regression with the help of the Eviews program. Based on the test results and discussion that has been described, it can be concluded that Income Shifting affects Transfer Pricing in energy sector companies listed for the period 2019 - 2022. Return on Asset affects Transfer Pricing in energy sector companies listed for the period 2019 - 2022. the results of testing the coefficient of determination obtained an Adjusted R-Square value of 0.164969 or 16.49%. This means that the variables of Income Shifting, and Return on Asset together have an influence on Transfer Pricing by 16.49%. While the remaining 83.51% is influenced by other variables outside the research model that are not used in this study.
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