Research Article
The Impact of Exchange Rates and Tax Burden on Transfer Pricing : A Comparative Study Before and During COVID-19
@INPROCEEDINGS{10.4108/eai.13-9-2023.2341163, author={Dina Tio Wahyuni Harefa and Agus Wibowo and Muhammad Ichsan Diarsyad}, title={The Impact of Exchange Rates and Tax Burden on Transfer Pricing : A Comparative Study Before and During COVID-19}, proceedings={Proceedings of the 6th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2023, 13-14 September 2023, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICEBE}, year={2023}, month={12}, keywords={exchange rate tax burden transfer pricing}, doi={10.4108/eai.13-9-2023.2341163} }- Dina Tio Wahyuni Harefa
Agus Wibowo
Muhammad Ichsan Diarsyad
Year: 2023
The Impact of Exchange Rates and Tax Burden on Transfer Pricing : A Comparative Study Before and During COVID-19
ICEBE
EAI
DOI: 10.4108/eai.13-9-2023.2341163
Abstract
Previous research references state that exchange rate and tax burden have a significant influence on transfer pricing. Transfer pricing is believed to have an impact during the COVID-19 pandemic, where cost escalation and constraints on intra-company movements are given more attention. This study aims to analyze the impact of exchange rate and tax burden on transfer pricing. Specifically, this research examines the comparative effects before and during the COVID-19 pandemic. The study utilizes panel data from manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021. The sample criteria were obtained through purposive sampling, resulting in 51 sample observations. The findings of this study reveal that exchange rates significantly influence transfer pricing before COVID-19 and have no impact during COVID-19. Tax burden does not influence transfer pricing before and during COVID-19.
