Dampak Profitabilitas Terhadap Transfer Pricing pada Perusahaan Multinasional Sektor Manufaktur Tahun 2018-2022

  • Muhamad Rizal Program Studi Akuntansi, Universitas Informatika dan Bisnis Indonesia
  • N. Heriyah Program Studi Akuntansi, Universitas Informatika dan Bisnis Indonesia
Keywords: Profitabilitas, Transfer Pricing, Tax, Manufacture


Transfer pricing is used by companies as an effort to save tax burdens with tactics, including shifting profits to countries with low tax rates. The aim of the research is to determine the effect of profitability on transfer pricing. The data in this research uses secondary data, namely company financial reports. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample used in this research was 23 companies using the purposive sampling method. The data analysis techniques used are the classical assumption test, multiple linear regression test, correlation test, and partial determination test. Based on statistical tests and hypothesis testing at a significance level of α 0.05, it can be proven that partially profitability has a significant effect on transfer pricing.