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PENGARUH TAX AVOIDANCE, ENVIRONMENTAL SOCIAL GOVERNANCE, TUNNELING INCENTIVE, EXCHANGE RATE, DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING (PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2018-2022).

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This research aims to analyze the influence of tax avoidance, environmental social governance, tunneling incentive, exchange rate, and intangibles assets on transfer pricing. The type of data in this research is secondary data, namely the annual financial reports of manufacturing companies sourced from the 2018-2022 Indonesia Stock Exchange. Sampling used a purposive sampling method with 38 companies that met the criteria. The analysis used is multiple linear regression analysis with software SPSS 29. The results of this research state that exchange rate has a positive and significant effect on transfer pricing. Meanwhile, tax avoidance, environmental social governance, tunneling incentives, and intangibles assets have no effect on transfer pricing.

Availability
Inventory Code Barcode Call Number Location Status
2407000544T138718T1387182024Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1387182024
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvii, 95 hlm.; ilus.; 29 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
Other version/related

No other version available

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