PENGARUH TUNNELING INCENTIVE, INTANGIBLE ASSETS, DAN EXCHANGE RATE TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2019-2024)

PUTRI, DWI ZAHRAH and Ermadiani, Ermadiani (2025) PENGARUH TUNNELING INCENTIVE, INTANGIBLE ASSETS, DAN EXCHANGE RATE TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2019-2024). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of tunneling incentive, intangible assets, and exchange rates on transfer pricing. The objects of this study are non-cyclical sub-consumer companies listed on the Indonesia Stock Exchange for the 2019-2024 period. The purposive sampling method was used in determining the sample and the sample for this study was 18 companies with a total of 129 observations. This study uses a quantitative approach with data types in the form of secondary data obtained from the IDX website, the company's official website in the form of financial reports, and LSEG Data & Analytics. The testing of this study uses multiple linear regression analysis techniques with the SPSS version 27 software application. The results of the study indicate that intangible assets have a positive and significant effect on transfer pricing, while tunneling incentives and exchange rates do not have a significant effect.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Transfer Pricing, Tunneling Incentive, Intangible Assets, Exchange Rate
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dwi Zahrah Putri
Date Deposited:	02 Jul 2025 04:19
Last Modified:	02 Jul 2025 04:19
URI:	http://repository.unsri.ac.id/id/eprint/176351

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