Skripsi

PENGARUH TUNNELING INCENTIVE, INTANGIBLE ASSETS, DAN EXCHANGE RATE TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2019-2024)

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Penilaian

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This study aims to examine the effect of tunneling incentive, intangible assets, and exchange rates on transfer pricing. The objects of this study are non-cyclical sub-consumer companies listed on the Indonesia Stock Exchange for the 2019-2024 period. The purposive sampling method was used in determining the sample and the sample for this study was 18 companies with a total of 129 observations. This study uses a quantitative approach with data types in the form of secondary data obtained from the IDX website, the company's official website in the form of financial reports, and LSEG Data & Analytics. The testing of this study uses multiple linear regression analysis techniques with the SPSS version 27 software application. The results of the study indicate that intangible assets have a positive and significant effect on transfer pricing, while tunneling incentives and exchange rates do not have a significant effect.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507003646	T176351	T1763512025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1763512025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xxi, 119 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.480 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi keuangan

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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