Skripsi

PENGARUH PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS, UKURAN PERUSAHAAN, INTANGIBLE ASSET, DAN DEBT COVENANT TERHADAP KEPUTUSAN PERUSAHAAN UNTUK MELAKUKAN TRANSFER PRICING ( Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2022-2024)

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Penilaian

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This study aims to determine the effects of taxes, tunneling incentives, bonus mechanisms, company size, intangible assets, and debt covenants on manufacturing companies' decisions to engage in transfer pricing. The study will examine companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Using a purposive sampling method, the study selected 39 companies, yielding a total of 117 pieces of research data derived from financial statements. Multiple regression analysis was used to analyze the data with SPSS 29 software. The results of this study show that the independent variables affect transfer pricing simultaneously. However, only the tunneling incentive (X2) partially affects transfer pricing. Meanwhile, tax (X1), the bonus mechanism (X3), company size (X4), intangible assets (X5), and debt c

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507005560	T183562	T1835622025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

2507005560

Publisher

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

Collation

xix, 84 hlm.; ilus,; tab, 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.207

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Prodi Akuntansi
Perpajakan dan kebijakan pajak

Specific Detail Info

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Statement of Responsibility

SEPTA

Other version/related

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