Image of Pengaruh Pajak, Tunneling Incentive, Profitabilitas Dan Ukuran Perusahaan Terhadap Keputusan Transfer Pricing (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2021)
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Pengaruh Pajak, Tunneling Incentive, Profitabilitas Dan Ukuran Perusahaan Terhadap Keputusan Transfer Pricing (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2021)

ABSTRACT
This study aims to examine the effect of tax, tunneling incentive, profitability and firm size on transfer pricing decisions.
This population of this study is Mining Company listed on the Indonesia Stock Exchange (IDX) in the 2016-2021 period. The research sample was selected using the purposive sampling method. The sample selected in this study was 8 companies and selected based on predetermined criteria. The data analysis method used is multiple linear regression.
The result of the study show that tax and tunneling incentive has positive effect on transfer pricing decisions partially. Meanwhile, profitability and firm size have no effect on transfer pricing decisions.
Key words: tax, tunneling incentive, profitability, firm size, transfer pricing decisions

Ketersediaan
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Perpustakaan Universitas Riau 1802110092
1802110092
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1802110092
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1802110092
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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