Review of transfer pricing aggressiveness (a study of mining companies listed on the IDX during 2019-2023)

This research aims to determine how Innovation, tunnelling incentives, and multinationalism influence transfer pricing aggressiveness. The study collected samples from 60 companies over five years using purposive sampling techniques. A quantitative analysis was conducted using multiple linear regression with SPSS version 25. The findings indicate tunnelling incentives significantly affect transfer pricing aggressiveness, while Innovation at the corporate and multinational levels does not significantly impact it.