THE INFLUENCE OF FOREIGN OWNERSHIP, BONUS MECHANISM AND TAX BURDEN ON TRANSFER PRICING

The study explores the influence of Foreign Ownership, Bonus Mechanisms and Tax Burden on Transfer Pricing in the context of multinational corporations. Transfer Pricing, as one of the company's tax management strategies. This study aims to provide empirical evidence of the influence of Foreign Ownership, Bonus Mechanism and Tax Charges on Transfer Pricing on Consumer Non-Cyclicals companies during 2019-2023 period. The type of research used is quantitative, using secondary data taken from financial statements of companies listed on the IDX or Indonesia Stock Exchange and the method used is purposive sampling. The total number of research samples was 8 companies. The methods used are double linear regression descriptive statistical tests, analysis of panel data regression models, selection tests of selected models Random Effect Model, classical assumption tests, and hypothesis tests with the help of E-views version 12. The results of this study show on test f that Foreign Ownership, Bonus Mechanism and Tax Charge simultaneously have a significant effect on Transfer Pricing and on test t states partially that Foreign Ownership has an effect on the transfer of pricing. significant to Transfer Pricing, and on the variable Bonus Mechanism and Tax Burden does not significantly affect Transfer Pricing. The study aims to analyze the interactions between Foreign Ownership, Bonus Mechanism, Tax Burden on Transfer Pricing, as well as provide important implications in preventing tax avoidance, tax compliance and corporate efficiency. The study results are expected to provide insight for regulation and practitioners in formulating more effective policies to address the challenges of Transfer Pricing in a global context.