PENGARUH PAJAK, TAX MINIMIZATION DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP INDIKASI MELAKUKAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018
Rika Mei Hayani Ginting, S.E., M.Si (Dosen Fakultas Ekonomi)
Emitrisia Purba (Siswa Fakultas Ekonomi)
Universitas Sari Mutiara Medan
The purpose of this study was to test the application of taxes, tax minimization and good corporate (GCG) indications of transfer pricing. The dependent variable in this study is transfer pricing.
The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2016-2018. The number of samples used was 117 companies using purposive sampling method. The data processing program uses SPSS (Statictical Product and Service Solution) version 22. The analytical method used in this study is multiple linear regression, coefficient of determination (R2) and correlation (R), partial test (t-test), and simultaneous test (F-test). he results showed that the tax variable had no effect on the indication of transfer pricing. The tax minimization variable influences the indication of transfer pricing. Good Corporate Governance (GCG) variable influences the indication of transfer pricing. Based on the results of the simultaneous test (F-test), tax variables, Tax Minimization and Good Corporate Governance (GCG) together influence the indication of transfer pricing for manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018.Keywords: Tax, tax minimization, good corporate governance and transfer pricing.