Pengaruh Pajak, Kepemilikan Asing dan Tunneling Incentive terhadap Penerapan Transfer Pricing pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi di Bursa Efek Indonesia

The purpose of this study was to examine the effect tax, foreign ownership and tunneling incentives on indications transfer pricing in infrastructure, utility transportation companies Indonesia stock exchange 2014-2018. population are listed Stock Exchange for period number samples used was50 using sampling method. data processing program uses version 22 SPSS program. analysis method is descriptive statistical test, classical assumption multiple linear regression, t F determination coefficient test (R2). correlation (R).The results showed that tax variable had no indication pricing. has incentive an Based simultaneous (F test), variables ownership, together have sector Indonesian