Pengaruh Tax Minimization, Tunneling Incentive, Dan Kepemilikan Asing Terhada…

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 s…