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PENGARUH PROFITABILITAS, DEBT COVENANT, TUNNELING INCENTIVE, DAN INTANGIBLE ASSET TERHADAP TRANSFER PRICING (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021)

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This research aims to determine the effect of profitability, debt covenant, tunneling incentive, and intangible asset on transfer pricing decisions. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The number of samples used in this study were 24 companies. The method used to determine the sample is purposive sampling with certain criteria. The analytical method used in this study is multiple linear regression analysis with the help of the IBM SPSS program. The test results show that variable profitability and debt covenant have no effects on transfer pricing decisions, meanwhile variable tunneling incentive and intangible asset have effects on transfer pricing decisions.

Availability
Inventory Code Barcode Call Number Location Status
2307003505T103199T1031992023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1031992023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xvii, 74 hlm.; ilus.; 21 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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