CD Skripsi

Pengaruh Tax Minimization, Tunneling Incentive, Dan Kepemilikan Asing Terhadap Transfer Pricing ( Studi Pada Perusahaan Sektor Pertambangan Yang Listing Di Bursa Efek Indonesia Periode 2015-2018)

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ABSTRACT
This study aims to test empirically : 1) the influence of tax minimization 2)
tunneling incentive and 3) foreign ownership toward transfer pricing decision.
Which consists of three independent variables, tax minimization (X1), tunnelimg
incentive (X2), and foreign ownership (X3) with the dependent variable of transfer
pricing (Y).
This research uses sample of basic and chemical sector companies during
2015-2018 by using purposive sampling method. The used data is obtained from
annual report of basic and mining sector companies listed in BEI. Sample method
using purposive sampling method. Data analysis techniques used include
descriptive statistics, data normality test, classical assumption test and hypothesis
testing with linear regression. The result of this research on significance indicate
that tax minimization (sig 0,002), and tunneling imcemtive (sig 0,028) effect on
transfer pricing. This is shown in the test result that the significance calue of the
variable is smaller than () 0,05.
Keywords : Tax Minimization, Tunnelimg Incentive, Foreign Ownership,
Transfer Pricing

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0053)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0053)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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