CD Skripsi
Pengaruh Beban Pajak, Tunneling Incentive, Exchange Rate Dan Profitabilitas Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)
ABSTRACT
This research aims to empirically examines and analyze the influence of tax burden, tunneling incentive, exchange rate, and profitability to transfer pricing . The research population is manufacturing firms listed in Indonesia Stock Exchange period 2015-2017 which amount 150 firms. The sampling method is purposive sampling and obtained 30 firms and the observation data is 90 data. Data in this research is used secondary data obtained from the company's annual report Data analyzed used logistic linear regression analysis using SPSS ver. 21. The results of this study indicate that tax burden influence to transfer pricing with p-value 0.046(
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