PENGARUH TARIF PAJAK, TUNNELING INCENTIVE, DAN INTANGIBLE ASSET TERHADAP KEPUTUSAN TRANSFER PRICING

Sherly Nur Haliyah, . (2021) PENGARUH TARIF PAJAK, TUNNELING INCENTIVE, DAN INTANGIBLE ASSET TERHADAP KEPUTUSAN TRANSFER PRICING. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is quantitive study that aims to determine the effect of tax rate, tunneling incentive and intangible asset on transfer pricing decision. In this reserach, the population is the company which listed at five sectors (basic material, consumer cyclicals, consumer non-cyclicals, healthcare and insdustrial) on IDX duing the period 2015 to 2019. The sample selection method used is purposive sampling and collected a sample of 110 research data. The hypothesis in this research was tested by Multiple Linear Regressian Analysis techniques with a significant level of 5%. The results showed that tax rate had no significant effect, tunneling incentive had a significant positive effect and intangible asset had no significant effect on the transfer pricing decision variable.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 1710112225] [Ketua Penguji: Praptiningsih] [Penguji I: Agus Maulana] [Penguji II (Pembimbing): Akhmad Saebani}
Uncontrolled Keywords: tax rate, tunneling incentive, intangible asset and transfer pricing
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Sherly Nur Haliyah
Date Deposited: 11 Oct 2021 07:36
Last Modified: 11 Oct 2021 07:36
URI: http://repository.upnvj.ac.id/id/eprint/11671

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