CD Skripsi
Pengaruh Kualitas Audit, Tax Minimization, Tax Haven Dan Debt Covenant Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019 – 2021)
This research aims to determine the effect of Audit Quality, Tax Minimization, Tax Haven and Debt Covenent on Transfer Pricing (Empirical Study of Manufacturing Companies listed on the Indonesia Stock Exchange 2019-2021).
The subjects of this research include all manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The sample in this research was 38 companies which were studied for 3 years, so the total sample was 114. Sampling used in this research using purposive sampling method, while the data processing method used in this research was multiple linear regression analysis using the SPSS version of the software version 23 to process data.
The results of this research show that the Audit Quality variable has an effect on Transfer Pricing with a significant value of 0.000 0.05. Debt Covenant has an effect on Transfer Pricing with a significant value of 0.000 < 0.05.
Keywords: Transfer Pricing, Audit Quality, Tax Minimization, Tax Haven, Debt Covenant
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