PROFITABILITAS MEMODERASI PENGARUH BEBAN PAJAK DAN MEKANISME BONUS TERHADAP TRANSFER PRICING

Abstract

This quantitative research aims to analyze the correlation between tax burden and bonus mechanism on transfer pricing with profitability as a moderating variable in multinational companies in the LQ45 listed on the Indonesia Stock Exhange in 2022-2024. The population in this research consisted of 45 companies, and  33 observational data from 11 samples determined by a purposive sampling method. The secondary data used were annual financial reports obtained through the Indonesia Stock Exchange website. The data in this research were analyzed using the Statistical Package for Social Science (SPSS 27) software. The research result showed that tax burden and bonus mechanism had effect on transfer pricing. Likewise, the unable of profitability to moderate the relationship between tax burden and bonus mechanism on transfer pricing decisions