PENGARUH INTANGIBLE ASSETS, EFFECTIVE TAX RATE, TUNNELLING INCENTIVE, THIN CAPITALIZATION TERHADAP TRANSFER PRICING DENGAN TAX HAVEN COUNTRY SEBAGAI VARIABEL PEMODERASI (Studi empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2017-2019)

ABSTRAK Penelitian ini dilakukan untuk menguji pengaruh intangible assets, effective tax rate, tunneling incentive, thin capitalization terhadap transfer pricing dengan tax haven country sebagai variabel pemoderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2017-2019. Metode penetapan sample menggunakan purposive sampling. Dimana sampel ditentukan berdasarkan kriteria yang sesuai dengan tujuan penelitian dengan jumlah sample sebanyak 48 observasi. Teknik pengumpulan data menggunakan teknik dokumentasi dan diolah dengan SPSS 23. Hasil analisis menunjukan bahwa intangible asset tidak berpengaruh signifikan terhadap transfer pricing, effective tax rate, tunneling incentive, thin capitalization berpengaruh signifikan terhadap transfer pricing. Disisi lain, tax haven country sebagai variabel moderasi mampu memperkuat hubungan antara intangible assets terhadap transfer pricing. Namun, memperlemah hubungan antara effective tax rate, tunneling incentive, thin capitalization terhadap transfer pricing. Kata kunci: intangible assets, effective tax rate, tunneling incentive, thin capitalization, transfer pricing, tax haven country. ABSTRACT This study aims to examine the effect of intangible assets, effective tax rate, tunneling incentive, thin capitalization on transfer pricing with tax haven country as a moderating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The method of determining the sample using purposive sampling. Where the sample is determined based on the criteria following the research objectives with a total sample of 48 observations. The data collection technique uses documentation techniques and is processed with SPSS 23. The results of the analysis show that intangible assets have no significant effect on transfer pricing, effective tax rate, tunneling incentive, thin capitalization have a significant effect on transfer pricing. On the other hand, tax haven country as a moderating variable can strengthen the relationship between intangible assets and transfer pricing. However, it weakens the relationship between effective tax rate, tunneling incentive, thin capitalization on transfer pricing. Keywords : intangible assets, effective tax rate, tunneling incentive, thin capitalization, transfer pricing, tax haven countr