CD Skripsi
Pengaruh Kepemilikan Asing, Effective Tax Rate, Mekanisme Bonus, Dan Profitabilitas Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI Tahun 2019-2022)
This research aims to empirically test the influence of foreign ownership, effective tax rate, bonus mechanism and profitability on transfer pricing in manufacturing companies listed on the Indonesian Stock Exchange in 2019-2022. The sampling technique in this research used a purposive sampling technique and a sample of 19 companies was obtained. The data analysis method used is multiple linear regression analysis using the IBM SPSS Statistics 25 application. The results of this research show that foreign ownership influences transfer pricing, the effective tax rate influences transfer pricing, the bonus mechanism influences transfer pricing, profitability influences transfer pricing.
Keywords: Transfer Pricing, Foreign Ownership, Effective Tax Rate, Bonus Mechanism, Profitability
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