Pengaruh Pajak Penghasilan dan Ukuran Perusahaan Terhadap Keputusan Transfer Pricing pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi di Bursa Efek Indonesia (BEI) Tahun 2010-2015

dela asta raharja;

This study aims to determine the effect of income tax and firm size to transfer
pricing decision at the manufacturing companies consumer goods industry sector
in Indonesia Stock Exchange (IDX).
This research used a explanation method, namely to determine or clarify the
effect of one variable to other variables. The variables studied were variable X
namely income tax and firm size, while variable Y is transfer pricing decision.
Data collected by the study of documents, namely data obtained from the website
of Indonesia Stock Exchange (IDX) in the form of financial statements.
Processing techniques and data analysis used is descriptive statistics and logistic
regression analysis.
The results of data processing using SPSS version 23 and obtained by logistic
regression equation
p
p
Ln
1
= -181.719 + 43,184X1 + 14,681X2. The logistic
regression model can be used as a tool that is truly capable of providing a reliable
estimate of the transfer pricing decisions.
The test results showed that the income tax variable significantly influence
transfer pricing decisions with significant value 0.045 < 0.05. Firm size variable
significantly influence the transfer pricing decisions with significant value
0.020 < 0.05. While simultaneously (together) indicates that the income tax and
the firm size variable is effect on transfer pricing decisions with a significance
value of 0.000 < 0.005.
x
Based on the model fit test, demonstrate the value of log likelihood (-2LL)
initial amounted to 73.891. After the independent variables are included income
taxe and firm size, then the value -2LL end amounted to 15.873. This shows a
decrease -2LL regression model better or in other words hypothesized to fit with
the data.
Based on the analysis Nagelkerke R Square is generated is equal to 0, 842. It
can be interpreted that the independent variables in this study were able to explain
the dependent variable at 84.2% while the remaining 15.8% is explained by other
variables outside the research model, such as foreign ownership , the bonus
mechanism, and tunneling incentive.
Based on the above, the researchers gave suggestions to further research is
expected to also see whether the tax savings conducted by the firm are in
compliance with the applicable standards in Indonesia, also adding other
independent variables in order to get better research result, researching other
industrial sectors or even entire all of manufacturing companies listed in Indonesia
Stock Exchange (IDX), and add years of research observations.