What type of study is this?

This is a Quantitative Study study.

October 3, 2025

The influence of taxes, company size, foreign ownership and bonus mechanisms on transfer pricing (empirical study on mining sector companies listed on the Indonesian Stock Exchange in 2017-2021)

Key Points

Transfer pricing is positively influenced by taxes and company size, indicating financial strategies matter.
Logistic regression analysis revealed significant relationships, with taxes impacting transfer pricing most.
Companies listed on the Indonesian Stock Exchange in the mining sector were analyzed from 2017 to 2021.
Findings highlight the role of foreign ownership and bonus mechanisms in determining transfer pricing strategies.

Abstract

This study aims to understand, analyze and obtain empirical evidence that can explain the effect of taxes, firm size, foreign ownership and bonus mechanism on transfer pricing. The research method used in this research is descriptive method and verification method. The population in this study is the mining sector companies listed on the Indonesian stock exchange (IDX) in 2017 – 2021. A sample obtained by using a sampling quota of 35 companies or 175 financial report data. The analytical technique used in this study is logistic regression analysis using SPSS 20. The research results show that taxes, company size, foreign ownership, and bonus mechanisms simultaneously affect transfers pricing. test results partially show that the tax, company size, foreign ownership, and bonus mechanisms have a significant positive effect on transfer pricing

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