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The Effect of Tax Expenses, Tunneling Incentives, and Level of Debt on Transfer Pricing

JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)

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Title The Effect of Tax Expenses, Tunneling Incentives, and Level of Debt on Transfer Pricing
 
Creator Agustiningsih, Wulandari; Universitas Esa Unggul
Riski, Gebrina; Universitas Esa Unggul
Purwaningsih, Eny; Universitas Esa Unggul
Hermanto, Hermanto; Universitas Esa Unggul
Indrati, Menik; Universitas Esa Unggul
 
Subject Akuntansi
Harga Transfer, Beban Pajak, Tunneling Incentive, Tingkat Hutang.
 
Description This study examine effect of tax expenses, tunneling incentives and leverage on transfer pricing. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling was determined using purposive sampling in order to obtain a sample data of 22 from 179 population data. The type of data used is secondary data obtained from the website www.idx.co.id.  The analytical method used is multiple regression analysis. The results shown in this study indicate that tax expense and leverage do not have a significant effect on transfer pricing while tunneling incentives have a significant positive effect on transfer pricing.
 
Publisher Universitas Islam Lamongan
 
Contributor Universitas Esa Unggul
 
Date 2022-02-28
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artikel yang dipeer-review
 
Format application/pdf
 
Identifier https://jurnalekonomi.unisla.ac.id/index.php/jpensi/article/view/821
10.30736/ja.v7i1.821
 
Source JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI); Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI); 1-14
2621-3168
2502-3764
10.30736/ja.v7i1
 
Language ind
 
Relation https://jurnalekonomi.unisla.ac.id/index.php/jpensi/article/view/821/pdf_50
https://jurnalekonomi.unisla.ac.id/index.php/jpensi/article/downloadSuppFile/821/60