Skripsi

DETERMINAN KEPUTUSAN TRANSFER PRICING DENGAN FINANCIAL CONSTRAINTS SEBAGAI VARIABEL MODERASI.

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Penilaian

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The purpose of this study is to examine how tax expense, foreign ownership, thin capitalization, tax haven utilization, and tunneling incentives influence transfer pricing decisions with financial constraints as a moderating variable. This study uses secondary data that is quantitative in nature because the data obtained in this study is documented data and can be taken from the publication of annual reports and company finances on the Indonesia Stock Exchange (IDX). Companies that meet the criteria with purposive sampling method within 5 years of observation are 21 companies. The data analysis used in this study uses multiple linear regression with the help of SPSS software version 25. This study produces the results that tax expense and thin capitalization have a negative effect on transfer pricing, tax haven utilization and tunneling incentives have a positive effect on transfer pricing, and foreign ownership has no effect on transfer pricing. The limitation of this research is that not all of the information to obtain data in fulfilling the indicators is contained in the company's annual report. The next research is recommended to add more variations of variables that are more abreast of developments in order to show maximum results.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207005082	T84222	T842222022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T842222022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi., 2022

Collation

xvi, 87 hlm.; ilus.; 229 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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