PENGARUH NILAI TUKAR DAN PERENCANAAN PAJAK TERHADAP TRANSFER PRICING

Abstract

This research aims to determine the influence of exchange rates and bonus mechanisms on companies' decisions to carry out transfer pricing. The method used in this research is a descriptive research method with a quantitative approach. The number of samples in this research was 50 financial reports with 5 years of observation from 10 manufacturing companies for the 2018-2022 period which were obtained using the purposive sumpling method. The data used uses secondary data, namely financial reports. The analysis technique used is descriptive statistics and panel data regression analysis using the eviews-12 tool. The results of this research show that the influence of exchange rates and tax planning have a simultaneous and significant impact on transfer pricing. The exchange rate variables have no effect on transfer pricing, and tax planning has a significant effect on transfer pricing.

Keywords : Exchange rates, Tax Planing, Transfer Pricing