PENGARUH PROFITABILITAS, DEBT COVENANT, TUNNELING INCENTIVE, DAN INTANGIBLE ASSET TERHADAP TRANSFER PRICING (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021)

SHAFIRA, BELIA OCTA and Kalsum, Umi (2023) PENGARUH PROFITABILITAS, DEBT COVENANT, TUNNELING INCENTIVE, DAN INTANGIBLE ASSET TERHADAP TRANSFER PRICING (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine the effect of profitability, debt covenant, tunneling incentive, and intangible asset on transfer pricing decisions. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The number of samples used in this study were 24 companies. The method used to determine the sample is purposive sampling with certain criteria. The analytical method used in this study is multiple linear regression analysis with the help of the IBM SPSS program. The test results show that variable profitability and debt covenant have no effects on transfer pricing decisions, meanwhile variable tunneling incentive and intangible asset have effects on transfer pricing decisions.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitabilitas, Debt covenant, Tunneling incentive, Intangible asset, dan Transfer pricing.
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	BELIA OCTA SHAFIRA
Date Deposited:	15 May 2023 04:20
Last Modified:	15 May 2023 04:20
URI:	http://repository.unsri.ac.id/id/eprint/103199

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