CD Skripsi

Pengaruh Pajak Penghasilan, Kepemilikan Asing, Leverage, Dan Profitabilitas Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020 – 2023)

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BSTRACT
The purpose of this study was to determine the effect of income tax, foreign ownership, Leverage and profitability on transfer pricing. The population used in this study are mining sector companies listed on the Indonesia Stock Exchange in 2020-2023. Sampling was done by purposive sampling method. The population of this study were all mining sector companies listed on the Indonesia Stock Exchange with a total population of 45 and a sample of 15 companies. This type of research is quantitative research. The data source in this study is secondary data. The data analysis technique used by this study is to use multiple linear regression analysis. The results of this study indicate that income tax, foreign ownership, Leverage and profitability have a significant effect on transfer pricing. This research contributes to the development of theory in accounting and taxation, especially related to transfer pricing practices. The findings that show the effect of income tax, foreign ownership, Leverage, and profitability on transfer pricing support agency theory and tax avoidance theory, where company management tends to transfer profits to minimize the tax burden or maximize the owner's interest.
Keywords: Income Tax, Foreign Ownership, Leverage, Profitability and Transfer pricing.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102113086

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102113086

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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