@thesis{thesis,
		author={Sihombing  Ervira Nathana},
		title ={Pengaruh Aset Tidak Berwujud, Debt Covenant dan Kepemilikan Asing Terhadap Transfer pricing pada Perusahaan manufaktur yang Terdaftar di BEI Periode 2018-2020},
		year={2022},
		url={http://repositori.ukdc.ac.id/1292/},
		abstract={The problem in this study is that the difference in tax rates in several countries is an opportunity for multinational companies to practice transfer pricing. In meeting the needs or interests of management to increase company profits as much as possible, management will try to avoid taxes. Transfer pricing is a company policy in determining transaction prices between divisional members in multinational companies, which makes it easier for companies to adjust internal prices for traded goods, services, and intangible assets so as not to create prices that are too low or too high. The population in this study were 174 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research sample was 58 companies using purposive sampling method, with the type of quantitative research. The data used is secondary data, namely the company's financial statements obtained from www.idx.co.id. The data analysis technique used is descriptive statistical analysis and multiple linear analysis with the help of SPSS 23. The independent variables used are intangible assets, debt covenants and foreign ownership. Based on the results of this study, simultaneously intangible assets, debt covenants and foreign ownership affect transfer pricing. Meanwhile, partially intangible assets and debt covenants have a significant effect on the company's decision to apply transfer pricing, while foreign ownership has no influence on the implementation of transfer pricing. Intangible assets are one of the assets that are difficult to detect and easily transferred by the company to its subsidiaries or to companies that have close relationships with the company. The convenience of multinational companies to transfer intangible assets will increase the enthusiasm of company managers to carry out transfer pricing actions. Researchers advise investors and potential investors in manufacturing sector companies listed on the IDX to be more selective in making decisions to invest and consider the risks that will be faced because in this study it can be seen that the intangible asset variable has a significant effect on transfer pricing decisions.}
		}