ARTICLE
TITLE

The Impact of Tax, Foreign Ownership, and Firm Size on Transfer Pricing (Empirical Studies on Coal Mining Sub-Sector Companies Listed in Indonesia Stock Exchange for 2012-2021 Period)

SUMMARY

This study aims to examine the effect of tax, foreign ownership, and company size on transfer pricing in coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2012-2021 period. Based on the purposive sampling method, 19 companies met the criteria to be sampled in the research from 2012-2021. The number of samples in the study for 10 years with 157 observations. This study uses a robust regression analysis model. Based on the results of data analysis research, it can be concluded that taxes have a positive effect on transfer pricing, while foreign ownership and company size have no effect on transfer pricing in coal mining sub-sector companies listed on IDX for the 2012-2021 period.

PAGES
pp. 142 - 148
COLLECTIONS
Economy

 Articles related

Florina Popa    

Foreign Direct Investment are among the mobilizing factors of the economic development of a country, alongside the domestic investments, being a basic support in the achievement of the development and modernization strategies. The study presents, briefly... see more


Laura DIACONU MAXIM, Daniel ?TERBULEAC    

The present paper presents a series of results concerning the labour market impact of the foreign direct investment (FDI) inflows in Romania, during the period 2005-2014. In order to reach this objective, we have conducted both an investigation of the sp... see more


Goran Radisavljevic,Goran Milovanovic,Saša Bjeletic    

The aim of the paper is to analyze the effects of selected sources of financing on the economic development of the Republic of Serbia in the period from 2012 to 2016 on the basis of systematized statistical data. First, the theoretical framework of domes... see more


Núria Puig,Adoración Álvaro-Moya    

The role of foreign capital and technology in the economic and social progress of late-developing countries remains a controversial issue in both academic and policy circles. In this essay, we examine the case of Spain in the light of the academic litera... see more


Omphemetse S. Sibanda    

Since the dawn of democracy South Africa has embarked in a process of dismantling protectionist business and trade policies, and made the countrys stream of commerce one of the preferred globally. The countrys sound competition and trade policies, natura... see more