Pengaruh Tarif Pajak dan Kepemilikan Asing terhadap Penerapan Transfer Pricing untuk Penghindaran Pajak

The purpose of this study is to determine the effect of tax rates (X1) and foreign ownership (X2) on the application of transfer pricing (Y) for tax avoidance (Z). Case study of consumer goods manufacturing companies listed on the IDX for the 2017-2021 period. The population of this study was 63 companies in the consumer goods sector and 7 companies were selected as samples according to the criteria in purposive sampling. The analisys technique used in this study is multiple linier analisys, whi