Pengaruh Tarif Pajak, Tunneling Incentive, Foreign Ownership Dan Debt Covenan…

ABSTRAK This study aims to examine the Influence of Tax Rates, Tunneling Incentive, Foreign Ownership, and Debt Covenant on Transfer Pricing. The research population consists of all Manufacturing sector companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sample in this study, determined based on specific characteristics, comprises 30 companies using purposive sampling metho…