Aria Budi Abraham, . (2024) PENGARUH TUNNELING INCENTIVE DAN EXCHANGE RATE TERHADAP AGRESIVITAS TRANSFER PRICING DENGAN TAX MINIMIZATION SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research is a quantitative study which aims to determine influence of tunneling incentive and exchange rate with tax minimization as moderation on transfer pricing aggressiveness. The data used in this research is secondary data obtained through annual report and financial statement of manufacture companies listed on Indonesia Stock Exchange for the 2020-2023 period. The purporsive sampling method is used as sampling technique obtained by 30 companies or 120 units of analysis as the object observation. The data analysis technique used panel data regression using STATA 17 with a significant level of 5%. The results of this study prove that tunneling incentive has a significant positive effect on transfer pricing. Exchange rate doesn’t affect transfer pricing. Furthermore, tax minimization cannot moderate the effect of tunneling incentive and exchange rate on transfer pricing aggressiveness.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2110112039] [Pembimbing: Amrie Firmansyah] [Penguji 1: Suparna Wijaya] [Penguji 2: Ferry Irawan] |
| Uncontrolled Keywords: | Agresivitas Transfer Pricing, Tunneling Incentive, Exchange Rate, Tax Minimization |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | ARIA BUDI ABRAHAM |
| Date Deposited: | 24 Feb 2025 07:32 |
| Last Modified: | 24 Feb 2025 07:32 |
| URI: | http://repository.upnvj.ac.id/id/eprint/34629 |
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