PENGARUH PAJAK, DEBT COVENANT DAN PROFITABILITAS TERHADAP KEPUTUSAN TRANSFER PRICING (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021)

CAHYANTARI, SYAHFIRA MARDHIYAH and Meutia, Inten and Novriansa, Agil (2023) PENGARUH PAJAK, DEBT COVENANT DAN PROFITABILITAS TERHADAP KEPUTUSAN TRANSFER PRICING (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically examine the effect of tax, debt covenant, and profitability on transfer pricing decisions. The type of data used in this study is secondary data sourced from the Indonesia Stock Exchange. The method used in this research is a quantitative method. The population in this study were companies in the mining sector, and the sampling technique used purposive sampling technique by obtaining a sample of 71 companies and a research period of 3 years from 2019-2021 so that the number of observations used in this study was 213 companies. The analytical technique used is panel data regression using STATA software version 17. The results of this study indicate that tax has no effect on transfer pricing, debt covenant has a negative effect on transfer pricing and profitability has a negative effect on decisions on transfer pricing. Keywords: Tax, Debt Covenant, Profitability, Transfer Pricing.

Item Type:	Thesis (Undergraduate)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Syahfira Mardhiyah Cahyantari
Date Deposited:	24 Jan 2023 07:51
Last Modified:	24 Jan 2023 07:51
URI:	http://repository.unsri.ac.id/id/eprint/87392

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