CD Skripsi
Pengaruh Tax Planning, Ukuran Perusahaan, Tunneling Incentive Dan Kepemilikan Asing Terhadap Transfer Pricing Pada Perusahaan Manufaktur Yang Listing Di Bei Tahun 2016-2021
ABSTRACT
This study aims to empirically: 1) the effect of tax planning 2) company size
3) tunneling incentive 4) foreign ownership on transfer pricing, which consists of four independent variables, tax planning (X1), company size (X2), tunneling incentive (X3) dan foreign ownership(X4) with the dependent variable of transfer pricing (Y).
This research uses a sample of manufacturing companies during 2016-2021 using purposive sampling technique, the data used is obtained from the annual reports of manufacturing companies listed on EDX. The data analysis technique used include descriptive statistic, data normality tests, classic assumption tests and hypothesis test with linear regression. The research showed that the variable tax planning (sig 0,001) and variables of company size (sig 0,000), have effect on transfer pricing, because the result of the value test of the significance of the variable was smaller than (
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