Image of Pengaruh Tunneling Incentive, Exchange Rate, Dan Debt Covenant Terhadap Keputusan Transfer Pricing Dengan Tax Minimization Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2018-2020)
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CD Skripsi

Pengaruh Tunneling Incentive, Exchange Rate, Dan Debt Covenant Terhadap Keputusan Transfer Pricing Dengan Tax Minimization Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2018-2020)

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 of
27 companies for 3 years so that the total sample of this study was 81 companies
using the purposive sampling method. Hypothesis testing in this study uses
descriptive and inferential statistical analysis with the help of Warp PLS 7.0
software. The results showed that (1) Tunneling Incentive affect Transfer Pricing
Decisions with significance values of 0.0020.050, (3)
Debt Covenant does not affect Transfer Pricing Decision with a significance
value of 0.497>0.050, (4) Tax Minimization does not moderate Tunneling
Incentive relationship to Transfer Pricing Decision with a significance value of
0.134>0.050, (5) Tax Minimization does not moderate Exchange Rate
relationship to the Transfer Pricing Decision with a significance value of
0.132>0.050, and (6) Tax Minimization does not moderate Debt Covenant
relationship to the Transfer Pricing Decision with a significance value of
0.135>0.050.
Keywords: Tunneling Incentive, Exchange Rate, Debt Covenant, Tax
Minimization, Transfer Pricing.

Ketersediaan
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Perpustakaan Universitas Riau 1702114623
1702114623
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1702114623
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1702114623
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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