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

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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.

Availability
Inventory Code Barcode Call Number Location Status
2307001130T87392T873922022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T873922022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xii, 64 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
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No other version available

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