“PENGARUH BEBAN PAJAK, PROFITABILITAS, DAN SALES GROWTH TERHADAP TRANSFER PRICING TAHUN 2017 SAMPAI DENGAN 2021 (Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia)

Abstract

developments on transfer pricing in important modern and synthetic assembly companies recorded in 2017-2021 in Indonesian Securities trading. Quantitative is the type of research used in this exploration and uses a quantitative explanation approach. The source of information used is the organization's annual financial report from the Indonesia Stock Exchange for the 2017-2021 period. The information collection strategy involved purposive testing of a population of 67 organizational companies meeting sample standards. The statistical criteria used are descriptive statistics and speculation testing using multiple linear regression analytical testing. Handling information using the SPSS 23 programming application with tax rates provides a positive and large difference, productivity provides a very negative difference and trade developments do not affect transfer pricing. Then tax rates, productivity and overall trade development influence the business entity's decision to carry out transfer pricing.

Keywords: Tax Burden, Profitability, Sales growth, Transfer Pricing