文章基本信息

标题：DETERMINASI TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
本地全文：下载
作者：Dinda Oktaviyanti ; Ni Putu Eka Widiastuti ; Satria Yudhia Wijaya 等
期刊名称：Kompartemen: Jurnal Ilmiah Akuntansi
印刷版ISSN：1693-1084
电子版ISSN：2579-8928
出版年度：2021
卷号：19
期号：1
页码：103-120
DOI：10.30595/kompartemen.v19i1.11230
语种：English
出版社：Universitas Muhammadiyah Purwokerto
摘要：This study aims to determine the effect of income tax, tunneling incentive, and debt covenant on transfer pricing indications. The research population uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sampling technique was carried out by purposive sampling method. The study used 105 observational data. Logistic regression is a data analysis technique used in this study. The results of the study show that there is an effect of tunneling incentive, which is measured by the amount of foreign share ownership that exceeds 20% on transfer pricing. However, this study cannot prove the effect of income tax, as measured by the different box tax and debt covenants, as measured by the debt to equity ratio on transfer pricing.