PENGARUH PROFITABILITAS, INOVASI PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING AGGRESSIVENESS

Abstract

ABSTRACTThis study aims to determine the relationship between profitability, corporate innovation and company size on transfer pricing for aggressiveness conducted by the company. The sample in this study were 30 companies from all sectors except in the financial and insurance sectors which were listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The data analysis technique used in this study is multiple linear regression analysis using IBM Statistics SPSS. 23. The results showed that simultaneous and partial independent variables have an influence on the dependent variable. Profitability has effect while Innovation and Company Size have a significant Positive effect on Transfer Pricing Aggressiveness.
Keywords: Profitability; Company Innovation; Company Size and Transfer Pricing Aggressiveness