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PENGARUH GOOD CORPORATE GOVERNANCE (GCG), UKURAN PERUSAHAAN DAN EFFECTIVE RATE TERHADAP TRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BEI TAHUN 2017-2020).

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This study aims to obtain empirical evidence of the effect Good Corporate Governance (GCG), company size, and effective tax rate on transfer pricing. Transfer pricing is part of trading activity. Transfer pricing is carried out by multinational companies because it is influenced by corporate governance to be able to develop the company and ensure that the company's activities run cleanly, comply with the law, and are in accordance with company values. This research was conducted using a quantitative descriptive approach and included in causal research. The research data used is secondary data, namely financial reports for the 2017-2020 period from manufacturing companies in the goods sector listed on the IDX. The number of samples that meet the sample criteria through purposive sampling technique is 37 companies with 148 observers (number of observations). The results showed that the variables of audit quality and independent commissioners as proxies for GCG had an effect on transfer pricing, while company size and effective tax rate also had an effect on transfer pricing. Meanwhile, the institutional ownership variable as a proxy for GCG has no effect on transfer pricing. Data analysis in this study was carried out using the IBM SPSS version 28 program.

Availability
Inventory Code Barcode Call Number Location Status
2307002355T86978T869782023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
2307002355
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xx, 69 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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