PENGARUH BEBAN PAJAK, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP PENERAPAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2019

PERMATASARI, DIAN ANASTASIA and Fuadah, Luk Luk and Yusnaini, E (2020) PENGARUH BEBAN PAJAK, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP PENERAPAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2019. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031381821007.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (3MB) | Request a copy
	Text RAMA_62201_01031381821007_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (6MB) | Request a copy
Preview	Text RAMA_62201_01031381821007_0011057401_0017047709_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (3MB) | Preview
	Text RAMA_62201_01031381821007_0011057401_0017047709_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (217kB) | Request a copy
	Text RAMA_62201_01031381821007_0011057401_0017047709_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (193kB) | Request a copy
	Text RAMA_62201_01031381821007_0011057401_0017047709_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (252kB) | Request a copy
	Text RAMA_62201_01031381821007_0011057401_0017047709_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (44kB) | Request a copy
	Text RAMA_62201_01031381821007_0011057401_0017047709_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (108kB) | Request a copy
	Text RAMA_62201_01031381821007_0011057401_0017047709_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (143kB) | Request a copy

Abstract

This research aims to determine the effect of tax expense, foreign Ownership and company size against on the implementation of transfer pricing. The data in this study used quantitative methods. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2014-2019 which amounted to 180 companies and research samples totaling 11 companies using purposive sampling method. Hypothesis testing uses multiple linear regression techniques using the SPSS version 25 application. The results of this study indicate that tax expense has a significant negative effect on transfer pricing. Foreign ownership has a significant positive on transfer pricing. company size has a negative on transfer pricing.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pengetahuan Akuntansi, Akuntansi Perpajakan
Subjects:	H Social Sciences > HG Finance > HG3810-4000 Foreign exchange. International finance. International monetary system
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 10537 not found.
Date Deposited:	01 Feb 2021 03:01
Last Modified:	01 Feb 2021 03:01
URI:	http://repository.unsri.ac.id/id/eprint/41421

Actions (login required)

View Item