(Similarity) DAMPAK EFFECTIVE TAX RATE (ETR), TUNNELING INCENTIVE (TNC), INDEKS TREND LABA BERSIH (ITRENDLB) DAN EXCHANGE RATE PADA KEPUTUSAN TRANSFER PRICING PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA (BEI)

The economy in the era of globalization is growing very rapidly without knowing national
borders. Companies that are multinsional will face problems, namely the problem of the different tax
rates that apply in each country. This tax rate difference makes multinational companies make transfer
pricing decisions. Transfer.pricing.is.th pricing of transactions for.tangibl. goods, intangible goods,
intangible goods,.or the provision.of. services. Between. Parties.that.have.a.special.relationship
(affiliate.transactions).The purpose of.this study is.to examine the effect of effective tax rate (ETR),
tunneling.incentive (TNC), ITRENDLB and.exchange.rate.on the transfer.pricing decisions of
manufacturing.companies. The sample population in this.study were al.
Manufacturing.companies.listed.on the.Indonesia.Stock Exchange.(IDX) for the 2016-2018 period.The
sample method.used.in.this.study.was.purposive sampling. Based on
multiple.linear.regression.analysis.it.was.found.that of the four hypotheses tested, only the third
hypothesis was rejected. Testing the.third.hypothesis.about.the.effect.of ITRENDLB on
transfer.pricing.decisions.was rejected. While the effective tax rate (ETR), Tunneling incentive (TNC)
and exchange rate affect the transfer.pricing.decision.