PENGARUH BEBAN PAJAK, PERENCANAAN PAJAK DAN TAX HAVEN TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024

Authors

  • Siti Kholifatun Universitas Mercu Buana Yogyakarta, Indonesia
  • Azfa Mutiara Pabulo Jurusan Akuntansi, Fakultas Ekonomi, Universitas Mercu Buana Yogyakarta, Indonesia

DOI:

https://doi.org/10.29040/jie.v9i4.18600

Abstract

This study was conducted to determine the effect of tax burden, tax planning, and tax havens on transfer pricing in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2022-2024. The population in this study was all food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the 2022-2024 period. The data analysis technique used SPSS. The results of the study indicate that tax burden has an effect on transfer pricing in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the 2022-2024 period. Tax planning has no effect on transfer pricing in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the 2022-2024 period. Tax havens have no effect on transfer pricing in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the 2022-2024 period.

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Published

2025-11-30

How to Cite

Kholifatun, S., & Mutiara Pabulo, A. (2025). PENGARUH BEBAN PAJAK, PERENCANAAN PAJAK DAN TAX HAVEN TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024. JURNAL ILMIAH EDUNOMIKA, 9(4). https://doi.org/10.29040/jie.v9i4.18600

Issue

Vol. 9 No. 4 (2025): EDUNOMIKA

Section

Articles

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