Pengaruh Tarif Pajak, Leverage, dan Intangible Asset Terhadap Keputusan Transfer Pricing

This study aims to analyze the effect of tax rates, leverage, and intangible assets on transfer pricing decisions in Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, both partially and simultaneously. This research employs a quantitative approach with the population consisting of all Consumer Non-Cyclical sector companies listed on the IDX. The sampling technique used purposive sampling based on predetermined criteria, resulting in annual financial statement data during the observation period. The data used are secondary data obtained through documentation and data collection from the official website of the Indonesia Stock Exchange. The data analysis methods include descriptive statistical analysis, classical assumption tests, panel data regression analysis, coefficient of determination test, and hypothesis testing using t-test and F-test. The results indicate that tax rates, leverage, and intangible assets simultaneously influence transfer pricing decisions. Partially, tax rates and leverage do not affect transfer pricing decisions. Meanwhile, intangible assets have a positive effect on transfer pricing decisions. These findings indicate that companies with higher intangible assets tend to have a greater likelihood of engaging in transfer pricing practices.