Pengaruh Ukuran Perusahaan, Profitabilitas, Pajak Dan Kualitas KAP Terhadap Keputusan Perusahaan Melakukan Transfer Pricing (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Periode 2015-2018)

The research is aimed to analyze the effect of corporate size, profitability, taxes, and good corporate governance on the company's decision to transfer pricing. The dependent variable in this study is transfer pricing which is proxied by the value of the related party transaction sale. The independent variables in this study are company size, profitability, taxes and quality KAP. This research uses secondary data on financial reports or annual reports on manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2018. Determination of the sample using purposive sampling method. The sample in this study were 22 companies with 88 data. The results in this study found that company size has a positive effect on transfer pricing, profitability has no effect on transfer pricing, tax has no effect on transfer pricing, and quality KAP has no effect on transfer pricing