CD Skripsi

Pengaruh Tunneling Incentive, Debt Covenant, Dan Foreign Ownership Terhadap Transfer Pricing Dengan Tax Minimization SebagaiPemoderasi

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This study aims to test the influence of tunneling incentives, debt covenants, and
foreign ownership on transfer pricing with tax minimization as a moderation on
all companies listed on the Indonesia Stock Exchange from 2017 to 2019.
The data collection in this study using purposive sampling method with
documentation techniques. The population obtained as many as 552 companies
and a total sample of 38 companies. The types and data sources used are
quantifiable and secondary data.
The results of this study showed that partial tunneling incentives positively affect
transfer pricing and foreign ownership negatively and significantly affect transfer
pricing otherwise debt covenant has no effect on transfer pricing and tax
minimization is not able to be moderated. While simultaneously, variable
tunneling incentive, debt covenant, foreign ownership, and tax minimization can
affect transfer pricing by 26.4%.
Keywords: tunneling incentive, debt covenant, foreign ownership, transfer
pricing, and tax minimization

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0122)

Penerbit

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

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0122)

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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