CD Skripsi

Pengaruh Beban Pajak, Debt Covenant, Profitabilitas, Dan Exchange Rate Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021)

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ABSTRACT
This research is a quantitative research that aims to find out how the effect of tax burden, debt covenants, profitability and exchange rates on transfer pricing of mining companies listed on the Indonesia Stock Exchange in 2017-2021. The number of samples in this study were 8 mining companies with a purposive sampling method. This study uses secondary data obtained through the company's annual report. Data analysis used multiple linear regression consisting of descriptive statistical analysis, classical assumption test, and hypothesis testing. The results of multiple linear regression analysis show that partially the debt covenant variable has a negative effect on transfer pricing. Meanwhile, the variable tax burden, profitability and exchange rate have no effect on transfer pricing.
Keyword: Tax Burden, Debt Covenant, Profitability, Exchange Rate and Transfer Pricing

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1602110084

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1602110084

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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