THE EFFECT OF CORPORATE INCOME TAX (PPH), BONUS MECHANISM, AND EXCHANGE RATE ON TRANSFER PRICING (Case Study of Companies Incorporated in the LQ-45 Index on the Indonesia Stock Exchange in 2019-2022)

Abstract

This study aims to determine the influence of the amount of corporate income tax (PPH), bonus mechanisms and exchange rates on transfer pricing in companies included in the LQ-45 index on the Indonesian stock exchange in 2019-2022. This research method is quantitative, with secondary data from the company's annual financial reports. The sampling technique used was purposive sampling technique and 28 company samples were obtained. The data analysis technique uses multiple linear analysis which is processed using the SPSS 22 application. The results of this research show that the amount of Corporate Income Tax (PPh) has a positive effect on Transfer Pricing, and the Bonus Mechanism has a negative effect on Transfer Pricing, and the Exchange Rate has a positive effect on Transfer Pricing, companies included in the LQ-45 index on the Indonesian Stock Exchange in 2019 -2022.