PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE, DAN UKURAN PERUSAHAAN TERHADAP KEPUTUSAN TRANSFER PRICING
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Institusion

Universitas Katolik Musi Charitas

Author

Maryani, Franciska

Subject

H Social Sciences (General) 

Datestamp

2022-07-08 01:38:06 

Abstract :
ABSTRACT The purpose of this study is to determine the effect of tax expense, incentive tunneling and company size to transfer pricing decisions on multinational companies manufacturing. The population in the study amounted to 141 companies by using purposive sampling by means of predetermined criteria. From the 141 companies obtained 32 companies. This study used in secondary data research. The method of analysis used in this study is logistic regression SPSS 21. The results of this study pointed a significant value of tax expense of 0.729 with a coefficient of -0.008. This means that the tax expense has a positive effect on transfer pricing decisions. The result of significant value of incentive tunneling equal to 0,429 with coefficient value equal to 0,020 this mean incentive tunneling have positive effect to transfer pricing decision. The result of significant value of company size equal to 0,006 with coefficient value equal to 1.034 this mean firm size have positive effect to transfer pricing decision. Keywords: Tax expense , Tunneling Incentive, Company Size, Transfer Pricing 

File :
EA-2018-141225-Cover.pdf
EA-2018-141225-Abstract.pdf
EA-2018-141225-Complete.pdf
EA-2018-141225-Summary_id.pdf
EA-2018-141225-Tableofcontent.pdf
EA-2018-141225-Chapter1.pdf
EA-2018-141225-Chapter2.pdf
EA-2018-141225-Chapter3.pdf
EA-2018-141225-Chapter4.pdf
EA-2018-141225-Conclusion.pdf
EA-2018-141225-Reference.pdf
EA-2018-141225-Attachment.pdf