Pengaruh Tunneling Incentive, Exchange Rate, Dan Debt Covenant Terhadap Keput…

ABSTRACT This research aims to prove empirically the effect of tunneling incentive, exchange rate, and debt covenant on transfer pricing decisions with tax minimization as moderation variables. The population of this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The study's population were 166 companies. The sample taken and met the criteria …