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

DOI

10.2991/978-94-6463-394-8_18How to use a DOI?

Keywords

Diversification Strategy; Transfer Pricing; and Tax Expense

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..

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Novika Amalia Setia Putri
AU  - Erwin Indriyanto
PY  - 2024
DA  - 2024/05/02
TI  - Analysis of the Effect of Diversification and Transfer Pricing Strategies on Tax Burden
BT  - Proceedings of the International Conference on Business, Management, Accounting and Sustainable Economy (ICBMASE 2023)
PB  - Atlantis Press
SP  - 172
EP  - 182
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-394-8_18
DO  - 10.2991/978-94-6463-394-8_18
ID  - Putri2024
ER  -