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PENGARUH EXCHANGE RATE, DEBT COVENANT, TUNNELING INCENTIVE, MEKANISME BONUS, DAN KEPEMILIKAN ASING TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2018-2022.

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Transfer pricing for the tax authority is an effort to avoid high tax burdens. However, in deciding whether the company is correct in carrying out transfer pricing, it is best to pay attention to the principles of fairness and justice, and special relationships. As companies develop, it is not just avoiding the tax burden that is a factor in companies carrying out transfer pricing. The aim of this research is to analyze the influence of exchange rate variables, debt covenant, tunnel incentive, bonus cehanisme and foreign ownership on transfer pricing behavior. The population of this research is manufacturing companies listed on the IDX in the 2018-2022 period. By using purposive sampling technique. From a population of 193, 30 samples of companies were obtained which will be studied using the SPSS 26 program. The results of this research show that exchange rates, tunnel incentives and foreign ownership have an influence on transfer pricing. Meanwhile, the debt covenant variable and the bonus mechanism have no effect on transfer pricing. Keywords: Transfer pricing, Exchange Rate, Debt Covenant, Tunneling Incentive, Bonus Mechanism, and Foreign Ownership

Availability
Inventory Code Barcode Call Number Location Status
2307006233T129914T1299142023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1299142023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xvi, 77 hlm.; Ilus.; 21 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
unmediated
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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