Analysis of the Effect of Diversification and Transfer Pricing Strategies on Tax Burden

Novika Amalia Setia Putri () and Erwin Indriyanto ()
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Novika Amalia Setia Putri: National University, Faculty of Economics and Business
Erwin Indriyanto: National University, Faculty of Economics and Business

A chapter in Proceedings of the International Conference on Business, Management, Accounting and Sustainable Economy (ICBMASE 2023), 2024, pp 172-182 from Springer

Abstract: Abstract This study aims to analyze the effect of diversification and transfer pricing strategies on tax expense (empirical study of food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019–2022 period). Purposive sampling was employed as the sampling approach for this investigation, with 17 companies as the sample. Multiple linear regression analysis was the data analysis method used, and the SPSS Version 25 program was used to analyze the results. The results of this study simultaneously show that the diversification strategy and transfer pricing impact the tax expense. The results of this study show that the diversification strategy does not affect the tax expense. At the same time, transfer pricing influences the tax expense..

Keywords: Diversification Strategy; Transfer Pricing; and Tax Expense (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-394-8_18

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DOI: 10.2991/978-94-6463-394-8_18

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