PENGARUH PROFITABILITAS, DEBT COVENANT, TUNNELING INCENTIVE, DAN INTANGIBLE ASSET TERHADAP TRANSFER PRICING (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021)
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Institusion

Universitas Sriwijaya

Author

SHAFIRA, BELIA OCTA
Kalsum, Umi

Subject

HG1-9999 Finance 

Datestamp

2023-05-15 04:20:10 

Abstract :
This research aims to determine the effect of profitability, debt covenant, tunneling incentive, and intangible asset on transfer pricing decisions. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The number of samples used in this study were 24 companies. The method used to determine the sample is purposive sampling with certain criteria. The analytical method used in this study is multiple linear regression analysis with the help of the IBM SPSS program. The test results show that variable profitability and debt covenant have no effects on transfer pricing decisions, meanwhile variable tunneling incentive and intangible asset have effects on transfer pricing decisions. 

File :
RAMA_62201_01031281924057.pdf
RAMA_62201_01031281924057_TURNITIN.pdf
RAMA_62201_01031281924057_0203078202_01_front_ref.pdf
RAMA_62201_01031281924057_0203078202_02.pdf
RAMA_62201_01031281924057_0203078202_03.pdf
RAMA_62201_01031281924057_0203078202_04.pdf
RAMA_62201_01031281924057_0203078202_05.pdf
RAMA_62201_01031281924057_0203078202_06_ref.pdf
RAMA_62201_01031281924057_0203078202_07_lamp.pdf