Abstract:

This study aims to investigate the effect of the potential does transfer pricing and tax incentives in the tax haven country to the possibility of cross broder company acquisition. This experiment examines the company's acquisition activities in Asia in the period of 2012 - 2014 in using a sample of non-financial companies with a total of 1,562 observations during those period. The company's method of sample collection is done by purposive sampling method. Analysis of the data in this study is using logistic regression analysis (Binary Logistic Regresion). The results showed that the potential transfer pricing affect the company's decision to carry out cross border acquisition. As well, the possibility of companies doing cross border acquisition shows a smaller level if the target company is located in a tax haven country.