Image of Pengaruh Beban Pajak, Kepemilikan Asing Dan Tunneling Incentive Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015 - 2017)
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Pengaruh Beban Pajak, Kepemilikan Asing Dan Tunneling Incentive Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015 - 2017)

This research aims to examine the effect of Tax Expenses, Foreign Ownership and Tunneling Incentives on Transfer Pricing on manufacturing companies listed in Indonesian Stock Exchange 2015 – 2017. The population in this study is manufacturing companies listed in the Indonesia stock exchange at 2015-2017 as many 146 companie, Sampling was done by purposive sampling method. Based on purposive sampling method, sampling obtained by 168 companies. The data was analysed by using logistic regression analysis with SPSS version 21.0. Based on the result of test in this research, the significance regression test indicate that tax expenses (0,049) and foreign ownership (sig 0,000) effect on transfer pricing. This is shown in the test result that the significance value of the variable is smaller than ()0,05.
Keyword: Tax Expenses, Foreign Ownership, Tunneling Incentive, Transfer Pricing

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0008)
02 03. 120 (0008)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0008)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
xi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 120 (0008)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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