PENGARUH INTANGIBLE ASSETS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN ASING TERHADAP PENERAPAN TRANSFER PRICING PADA PERUSAHAAN MULTINASIONAL

RUZIAH, ELVIRA (2018) PENGARUH INTANGIBLE ASSETS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN ASING TERHADAP PENERAPAN TRANSFER PRICING PADA PERUSAHAAN MULTINASIONAL. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ELVIRA RUZIAH. The influence of intangible assets, company size, foreign ownership on transfer pricing application in multinational company. Faculty of Economics Universitas Negeri Jakarta, 2018. Advisor: (1) Tresno Eka Jaya, SE., M,Ak (2) Santi Susanti, S.Pd., M. Ak This research aimed to know the influencing factors like intangible assets, company size, foreign ownership on transfer pricing application in multinational company. Population of this research is all multinational company that listed on Indonesian Stock Exchange 2016. This research use secondary data which is c annual report. This research use logistic regression analysis to test the hypothesis with the help of SPSS 22 program. Results of this research prove that (1) intangible assets doesn’t have effect on transfer pricing application in multinational company (2) company size have negative significant effect on transfer pricing application in multinational company, and (3) foreign ownership have positive significant effect on transfer pricing application in multinational company. Keywords: Transfer Pricing, Intangible Assets, Company Size, and Foreign Ownership

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