STRATEGIC DETERMINANTS OF TRANSFER PRICING DECISIONS IN PUBLICLY TRADED COMPANIES

Povzetek

This study aims to analyze the effect of tax burden on transfer pricing decisions, analyze the effect of debt contracts on transfer pricing decisions, and analyze the effect of profitability on transfer pricing decisions. The sample for this research is energy sector companies listed on the Indonesian Stock Exchange. The period in this study was for 3 years 2020-2022. This research uses secondary data in the form of financial statements. The technique used in the retrieval is purposive sampling with documentation method. This research uses panel data regression analysis. Based on the result of analysis conducted in this research, it can be concluded that tax burden negatively and significantly affects transfer pricing decision, while debt contract and profitability have no effect on transfer pricing decision.