Pengaruh Perencanaan Pajak, Tunneling Incentive, Debt Covenant, dan Intangible Asset terhadap Keputusan Transfer Pricing

Merry Ratnasari, . (2021) Pengaruh Perencanaan Pajak, Tunneling Incentive, Debt Covenant, dan Intangible Asset terhadap Keputusan Transfer Pricing. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyze the effect of tax planning, tunnelling incentive, debt covenant, and intangible asset on the decision on transfer pricing in mining companies listed on the Indonesian Stock Exchange in 2017 – 2019. This research uses quantitative research methods with secondary data from company financial and annual reports. The hypothesis testing used is panel data with random effect model. Based on the result of data analysis, it can be concluded that tax planning, debt covenant, and intangible asset has no effect on the decision on the transfer pricing. This indicates that the amount of the effective tax rate, the interest ratio, and the sale of intangible asset do not affect the company’s decision on transfer pricing. Meanwhile, tunnelling incentive has positive effect on the decision on the transfer pricing, which indicates that the amount of the tunnelling incentive activities affect the company’s decision on transfer pricing. Keywords: Transfer Pricing, Tax Planning, Tunneling Incentive, Debt Covenant, Intangible Asset

Item Type: Thesis (Skripsi)
Additional Information: [NIM : 1710112088] [Pembimbing: Ni Putu Eka Widiastuti] [Penguji 1: Yoyoh Guritno] [Penguji 2: Masripah]
Uncontrolled Keywords: Transfer Pricing, Tax Planning, Tunneling Incentive, Debt Covenant, Intangible Asset
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Merry Ratnasari
Date Deposited: 21 Dec 2021 08:45
Last Modified: 21 Dec 2021 08:45
URI: http://repository.upnvj.ac.id/id/eprint/12121

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