Abstrak :  The problem in this research is Transfer pricing is a company policy in determining the price of transactions between division members in a multinational company, which makes it easy for companies to adjust internal prices for goods, services and intangible assets traded so as not to create prices that are too low or too high. But in practice transfer pricing is one of the efforts of corporate tax planning with the aim of minimizing the tax burden that must be paid by engineering transfer prices between companies that have special relationships. The population of this research is 143 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample was 16 companies with purposive sampling method, with quantitative research types. The data used is secondary data, namely the company's financial statements obtained from www.idx.co.id. The data analysis technique used is descriptive statistics, classic assumption test, multiple regression analysis, coefficient of determination, F-statistical test, and t-statistical test. The data analysis technique used is descriptive statistics, classic assumption test, multiple regression analysis, coefficient of determination, F-statistical test, and t-statistical test. The dependent variable in this study is Transfer Pricing which is Proxied with RTP ( Related Party Transaction) . Independent variables used are Profitability, Tax, Bonus Mechanisms, Foreign Ownership , Debt Covenant and Intangible Assets . The analytical method used in this study is multiple regression analysis with SPSS 20. Based on the results of this study simultaneously Profitability, Taxes, Mechanisms of Bonuses, Foreign Ownership, Debt Covenants and Intangible Assets no significant effect on Transfer Pricing . Partially Only Intangible Assets that affect Transfer Pricing .  The conclusion of this study is that Profitability has no effect on Transfer Pricing, Tax has no effect on Transfer Pricing, Bonus Mechanism has no effect on Transfer Pricing, Foreign Ownership has no effect on Transfer Pricing, Debt Covenant has no effect on Transfer Pricing and Intangible Assets Influence Transfer Pricing. Keywords: Transfer Pricing , profitability, Taxes, Bonus Mechanisms, Foreign Ownership, Debt Covenant , Intangible Assets

Abstrak : Pemungutan pajak oleh pemerintah tidak selalu mendapat respon baik dari perusahaan. Terdapat perbedaan kepentingan antara fiskus yang menginginkan penerimaan pajak yang besar dan kontinyu yang bertolak belakang dengan kepentingan dari perusahaan yang menginginkan pembayaran pajak seminimal mungkin.Penelitian ini bertujuan untuk mengetahui Pengaruh Strategi Bisnisterhadap Tax Avoidance, Pengaruh Karakteristik Perusahaanterhadap Tax Avoidance, Pengaruh Tata Kelola Perusahaan terhadap Tax Avoidance dan Pengaruh Strategi Bisnis, Karakteristik Perusahaan, Tata Kelola Perusahaan secara bersamaan terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2016 – 2018).Populasi dalam penelitian ini adalah 133 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2018. Metode pengambilan sampel yang digunakan adalah purposive sampling, dengan jumlah sampel sebanyak 41 perusahaan, untuk tahun 2016-2018 sebanyak 123 sampel. Teknik pengumpulan data dengan mengunduh laporan keuangan dari situs www.idx.co.id. Teknik analisis data yang digunakan dalam penelitian inimenggunakan regresi berganda dan uji hipotesis Uji T dan Uji F.Hasil penelitian secara parsial menunjukkan bahwa Strategy berpengaruh signifikan terhadap Tax Avoidance. Krakteristik Perusahaan dengan Proksi Proitabilitas berpengaruh negatif dan signifikan terhadap Tax Avoidance. Proksi lain yaitu Leverage dan Ukuran Perusahaan (SIZE) tidak berpengaruh terhadap Tax Avoidance. Pada Tata Kelola Perusahaan dengan Proksi Kepemilikan Institusional danKepemilikan manajerial masing-masing tidak berpengaruh terhadap Tax Avoidance. Dan secara simultan semua variabel yaitu Strategi, profitabilitas, Leverage, Size, Kepemilikan Institusional dan Kepemilikan Manajerial berpengaruh  simultan (bersama – sama) terhadap variabel dependen, yaitu Tax Avoidance. Hasil penelitian ini mengindikasikan bahwa Strategi, profitabilitas, Leverage, Size, Kepemilikan Institusional dan Kepemilikan Manajerial merupakan faktor yang mendominasi besarnya Tax Avoidance. Kata Kunci : Strategi, profitabilitas, Leverage, Size, Kepemilikan InstitusionalKepemilikan Manajerial, Tax Avoidance

: This research aims to determine the effect of Financial Distress, Growth Options, Institutional Ownership and Debt to Equity Ratio (DER) on Hedging Activities in Manufacturing companies listed on the Indonesia Stock Exchange 2016-2019. To achieve that goal, this research using quantitative research methods to examine the population or a specific sample in order to test the hypothesis that have been set. The technique of data collection is done by libraries and documentation techniques. This research using the method of logistic regression because this method is the most representative to examine the variables examined. The results of this research indicate: (1) Financial distress has an effect on hedging activity (2) Growth Options has no significant effect on hedging activity (3) Instititional ownership has an effect on hedging activity (4) Debt to equity ratio has an effect on hedging activity. And simultaneously financial distress, growth options, institutional ownership and debt to equity ratio affect hedging activity.Keywords : Financial Distress, Growth Options, Institutional Ownership, Debt to Equity Ratio, Hedging.

Analysis of the company's financial performance needs to be done to measure the extent of the company's achievements from a financial perspective. The financial statements will show whether the company can survive in the next era. If a company experiences a minus in its finances, then the risk of going bankrupt will be greater and the fate of the company and its employees will be at stake. This study aims to examine how the effect of capital structure, firm size and leverage, either partially or simultaneously, on the financial performance of manufacturing companies of Food and Beverage Companies Listed on theIndonesia Stock Exchange in 2018-2019.The population in this study were 24 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2019 period. The sampling method used is purposive sampling, with a total sample of 17 companies, for 2018-2019 so that the research data is 34. Data collection techniques by downloading financial reports from the website www.idx.co.id. Data analysis techniques used in this study using multipleregression and hypothesis testing T test and F test. The results showed that the capital structure and size of the company have an effect on the company's financial performance, leverage has no effect on the company's financial performance, and simultaneously shows that there is an influence between capital structure, company size and leverage simultaneously on the company's financial performance.

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