Pengaruh Beban Pajak, Profitabilitas dan Leverage terhadap Keputusan Transfer Pricing pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di BEI Tahun 2022-2024

The purpose of this study is to examine and analyze the effect of tax burden, profitability, and leverage on transfer pricing in consumer non-cyclical companies listed on the Indonesia Stock Exchange in 2022-2024. This research employs a quantitative method, with secondary data sources obtained from the financial statements of companies listed on the Indonesia Stock Exchange. The population and sample in this study were the financial statements of consumer non-cyclical companies for the 2022-2024 period. The sampling technique used was purposive sampling, resulting in 126 processed data samples that met the criteria. The analytical methods used were descriptive statistical tests, classical assumption tests, multiple linear regression tests, and hypothesis testing. The results of this study indicate that: (1) tax burden has a positive effect on transfer pricing; (2) profitability has a positive effect on transfer pricing; (3) leverage has a positive effect on transfer pricing; (4) simultaneously tax burden, profitability and leverage influence transfer pricing.