Pengaruh tarif pajak, kepemilikan asing, ukuran perusahaan, dan mekanisme bonus terhadap transfer pricing (studi empiris pada perusahaan manufaktur di bei tahun 2012-2014)

This research is causal research studies conducted to establish a causal relationship between Tax Rate, Foreign Ownership, Firm Size, and Bonus Mechanism toward Transfer Pricing. The object in the research is manufacture companies listed in Indonesia Stock Exchange in 2012 -2014. Sample were taken by using purposive sampling. The amount for sample were taken as many as 96 samples. This research use logistic regression for hypothesis testing, because the dependent variable measured by nominal scale as dummy variable which 1 for the company is making sales to related parties and 0 for the company is not making sales to related parties. The first results of this research is tax rate have effect toward transfer pricing. Multinational companies tend to move tax expense from high tax countries to low tax countries. Differences in tax rate which encourage the use of transfer pricing. Second, foreign ownership doesn’t have effect toward transfer pricing. The tighter of government regulations about related parties transaction, currently if foreign controlling shareholder use transfer pricing to take advantage become difficult. The third results of this research is firm size doesn’t have effect toward transfer pricing. The small companies need funds and as much as possible to get higher fund. To increase the fund, companies can use transfer pricing because small companies also decide transfer pricing for related parties transaction. The fourth results of this research is bonus mechanism doesn’t have effect toward transfer pricing. Manufacture companies listed in Indonesia Stock Exchange in 2012 -2014 used as object which 39,5% companies decrease the profit, although there are 92,7% companies decide transfer pricing. The result showed that companies decide transfer pricing doesn’t have impact to the profit will be earned