PENGARUH TAX AVOIDANCE, ENVIRONMENTAL SOCIAL GOVERNANCE, TUNNELING INCENTIVE, EXCHANGE RATE, DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING (PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2018-2022)

NURFADILLAH, AISYAH and Fuadah, Luk Luk (2024) PENGARUH TAX AVOIDANCE, ENVIRONMENTAL SOCIAL GOVERNANCE, TUNNELING INCENTIVE, EXCHANGE RATE, DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING (PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to analyze the influence of tax avoidance, environmental social governance, tunneling incentive, exchange rate, and intangibles assets on transfer pricing. The type of data in this research is secondary data, namely the annual financial reports of manufacturing companies sourced from the 2018-2022 Indonesia Stock Exchange. Sampling used a purposive sampling method with 38 companies that met the criteria. The analysis used is multiple linear regression analysis with software SPSS 29. The results of this research state that exchange rate has a positive and significant effect on transfer pricing. Meanwhile, tax avoidance, environmental social governance, tunneling incentives, and intangibles assets have no effect on transfer pricing.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Transfer Pricing, Tax Avoidance, Environmental Social Governance, Tunneling Incentive, Exchange Rate, Intangible Assets
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Aisyah Nurfadillah
Date Deposited:	18 Jan 2024 08:31
Last Modified:	18 Jan 2024 08:31
URI:	http://repository.unsri.ac.id/id/eprint/138718

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