THE INFLUENCE OF INTANGIBLE ASSETS, FOREIGN OWNERSHIP, AND TAX PLANNING ON TRANSFER PRICING

One of the transfer pricing phenomena has occurred at PT. Toyota Motor Manufacturing. PT. Toyota Motor Manufacturing Indonesia avoided paying taxes worth IDR 1.2 trillion by utilizing a buying and selling scheme, by selling at a lower price below the market price to Toyota Asia Pacific Singapore, which is an affiliated company, then Toyota Asia Pacific Singapore resold it at the same price. higher. The presentation explains that PT. Toyota Motor Manufacturing Indonesia has implemented transfer pricing to avoid the company’s tax burden by selling its products at unreasonable prices. This research aims to test and to obtain empirical evidence on the impact of intangible assets, AIFF ownership, and tax planning on transfer pricing, this research will focus on companies operating in the energy sector and planning to be listed on the Indonesia Stock Exchange during the period between 2018 and 2023. This kind of study uses secondary data sources and is quantitative in nature. Eleven companies were the samples acquired utilizing the purpose sampling approach, which was the sample selection method employed in this study. According to the study’s findings, intangible assets, foreign ownership and tax planning together have a significant impact on transfer pricing. The factors of tax planning and foreign ownership partially have no discernible impact on transfer pricing. Meanwhile, intangible assets partially have a major impact on transfer pricing.