1 PENGARUH PAJAK, EXCHAGE RATE, DAN KEPEMILIKAN ASINGTERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING Dwi Puspita Akhadya 1 , Dianwicaksih Arieftiara 2 Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Surabaya dwiakhadya@mhs.unesa.ac.id, dianwicaksih@unesa.ac.id ABSTRACT The Company’s conducts transfer pricing with the aim of minimizing the company’s tax. Transfer pricing occurs in multinational companies influenced by related party transactions. Several factors that influence transfer pricing in addition to taxes including exchange rates and foreign ownership. This research aims to determine the effect of tax, exchange rate, and foreign ownership of company to transfer pricing. This research used multinational companies that listed on the Indonesia Stock Exchange (IDX) periode 2013-2016 as a sampel research with a total sampel of 124 companies. The dependent variable in this study is transfer pricingand taxes, exchange rates, and foreign ownership as independent variables. Technique of data analysis in this research uses the SPSS23 and used logistic regression analysis. This result shows that tax and foreign ownership has an effect of the company’s decision to transfer pricing.Besides that, exchange rate has no effect to the company’s decision to transfer pricing. Keywords: Exchange Rate, Foreign Ownership, Tax and Transfer Pricing PENDAHULUAN Saat ini perkembangan bisnis semakin mendunia, perusahaan-perusahaan nasional beberapa diantaranya saat ini menjadi perusahaan multinasional yang mengakibatkan kegiatan operasional tidak hanya dalam satu Negara melainkan di beberapa Negara. Perusahaan multinasional merupakan perusahaan yang memiliki entitas induk atau cabang lebih dari satu Negara. Perusahaan multinasional ini akan mengalami perbedaan landasan hukum disuatu negara, termasuk perbedaan brought to you by CORE View metadata, citation and similar papers at core.ac.uk provided by Jurnal Mahasiswa Universitas Negeri Surabaya