Image of PENGARUH BOOK TAX DIFFERENCE, INTANGIBLE ASSET DAN TUNNELING INCENTIVE TERHADAP KEPUTUSAN TRANSFER PRICING DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020).

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PENGARUH BOOK TAX DIFFERENCE, INTANGIBLE ASSET DAN TUNNELING INCENTIVE TERHADAP KEPUTUSAN TRANSFER PRICING DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020).

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This study aims to empirically examine the effect of book tax difference, intangible assets and tunneling incentives on transfer pricing decisions with foreign ownership as a moderation variable. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling method used in this study is the purposive sampling method, there are 30 companies that meet the criteria with the 5-year research method so that the number of samples in this study is 150 observations. Data analysis using multiple linear regression analysis techniques and moderate regression analysis (MRA) using SPSS version 25. The results of the t test show that the book tax difference has a positive and significant effect on transfer pricing, intangible assets and tunneling incentives has a negative and significant effect on transfer pricing. Book tax difference, intangible assets and tunneling incentives affect transfer pricing together. Foreign ownership can moderate and strengthen the effect of book tax difference on transfer pricing. Foreign ownership is unable to moderate and strengthen the influence of intangible assets and tunneling incentives on transfer pricing

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Inventory Code Barcode Call Number Location Status
2307000444T89562T895622023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T895622023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xx, 80 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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