The Influence of Tax, Leverage, Company Size on Transfer Pricing

Abstract

This research uses a purposive sampling method to explore tax, leverage and company size on transfer pricing practices in energy companies listed on the Indonesia Stock Exchange during the 2018-2022 period. In this research using a purposive sampling method, companies that meet The requirement for a sample to be taken is 20 companies. The data regression analysis method is used in this research to analyze panel data while E-Views 12 is used for data management. The findings show that tax has a negative effect on transfer pricing practices, while leverage and company size have a positive effect on transfer pricing.