Image of Pengaruh Tarif Pajak, Tunneling Incentive, Foreign Ownership Dan Debt Covenant Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021)
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Pengaruh Tarif Pajak, Tunneling Incentive, Foreign Ownership Dan Debt Covenant Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021)

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 method from a total population of 213 companies. The research results indicate that Tax Rates, Tunneling Incentive, and Debt Covenant have a positive influence on Transfer Pricing. Meanwhile, Foreign Ownership does not affect Transfer Pricing.
Keyword : Tax Rate, Tunenling Incentive, Foreign Ownership, Debt Covenant
and Transfer Pricing

Ketersediaan
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Perpustakaan Universitas Riau 1902112364
1902112364
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1902112364
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902112364
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
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Tidak tersedia versi lain

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