Pengaruh Intangible Assets, Beban Pajak, Mekanisme Bonus dan Leverage Terhadap Tranfer Pricing (Studi Empiris Pada Perusahaan Industri Barang Konsumsi Di BEI Tahun 2016-2020)

This research intends to try and empirically verify the effects of intangible assets, tax weights, additional methods and leverage to shift pricing. The population in this research is the industrial industrial zone for the manufacture of consumer goods listed on the Indonesian Impact Money Market. The research procedure used in this research is a quantitative method with inferior information and the determination of illustrations in this research uses a purposive sampling method. The total number of illustrations in this research are 13 consumer goods manufacturing industries listed on the Indonesian Impact Money Market throughout the 5-year observation period (2016-2020). The analytical tool for testing assumptions is SPSS type 25. The method of information analysis uses descriptive statistical analysis, classical assumption experiments and assumption experiments. The results of this research prove that simultaneously intangible assets, tax weights, additional methods and leverage affect the shifting of pricing. On the other hand, intangible assets and additional methods have no significant effect on moving pricing, on the other hand, tax weight elasticities and leverage have a negative and significant impact on moving pricing.