Skripsi

PENGARUH BEBAN PAJAK, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP PENERAPAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2019

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Penilaian

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This research aims to determine the effect of tax expense, foreign Ownership and company size against on the implementation of transfer pricing. The data in this study used quantitative methods. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2014-2019 which amounted to 180 companies and research samples totaling 11 companies using purposive sampling method. Hypothesis testing uses multiple linear regression techniques using the SPSS version 25 application. The results of this study indicate that tax expense has a significant negative effect on transfer pricing. Foreign ownership has a significant positive on transfer pricing. company size has a negative on transfer pricing.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2007001729	T41421	T414212020	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T414212020

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2020

Collation

xix, 64 hlm.; tab.; 28 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Ekonomi Akuntansi
Beban Pajak

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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