PENGARUH BEBAN PAJAK, DEBT COVENANT, DAN GOOD CORPORATE GOVERNANCE TERHADAP TRANSFER PRICING PADA CONSUMER NON CYCLICALS COMPANY SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2021

WULANDARI, SEPTI and Patmawati, Patmawati (2023) PENGARUH BEBAN PAJAK, DEBT COVENANT, DAN GOOD CORPORATE GOVERNANCE TERHADAP TRANSFER PRICING PADA CONSUMER NON CYCLICALS COMPANY SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2021. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to test and analyze the effect of tax expenses, debt covenant, and good corporate governance on transfer pricing. The data type in this research was secondary data which was the financial statements listed on the Indonesia Stock Exchange. The population in this study was the consumer non cyclicals company sub sector of food and beverage during 2016-2021. The sample was determined using a purposive sampling technique with a total sample of 15 companies. The data analysis techniques used consisted of descriptive statistical tests, classical assumption tests, multiple linear regression tests, and hypothesis testing. The results of this study showed that tax expenses and debt covenant have no effects on transfer pricing meanwhile good corporate governance has a negative effect on transfer pricing. Some of the limitations of this study were that the sample in the study only used consumer non cyclicals company sub sector food and beverage, the number of sample periods was only six years, and the use of variables was still limited. Subsequent research can use different measurement proxies from this study, such as tax planning, bonus mechanism, tunneling incentive, and intangible assets.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Keywords : Tax Expenses, Debt covenant, Good Corporate Governance, and Transfer Pricing
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Septi Wulandari
Date Deposited:	27 Feb 2023 03:37
Last Modified:	27 Feb 2023 03:37
URI:	http://repository.unsri.ac.id/id/eprint/89983

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