Pengaruh Transfer Pricing, Intangible Asset, dan Dewan Komisaris Independen Terhadap Pemanfaatan Tax Haven

This study aims to determine the effect of transfer pricing, intangible asset, and independent board of commissioners on tax haven utilization. In this study, the sample used was in the manufacturing sector companies listed on the Indonesian Stock Exchange in 2017-2020. The sampling technique used in this research is purposive sampling method. The number of samples that meet the criteria are 113 samples. Hypotesis testing used logistic regression analysis. The results of this research indicates that transfer pricing and intangible asset has no effect on tax haven utilization, while independent board of commissioners positive effect on tax haven utilization. Keyword : Transfer Pricing, Intangible Asset, Independent Board of Commissioners, Tax Haven Utilization