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UEU » Undergraduate Theses » Akuntansi
Posted by [email protected] at 14/07/2021 11:10:09 • 408 Views
PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE, DAN TINGKAT HUTANG (LEVERAGE) TERHADAP HARGA TRANSFERCreated by :
GEBRINA RISKI ( 20170102142 )
| Subject: | BEBAN PAJAK
INSENTIF TUNELING
HARGA TRANSFER | | Alt. Subject : | TAX EXPENSES
TUNNELING INCENTIVES
TRANSFER PRICE | | Keyword: | Harga Transfer
Transfer Pricing
Beban Pajak
Tunneling Incentive
Leverage
Tingkat Hutang. |
Description:
Penelitian ini bertujuan untuk menguji pengaruh beban pajak, tunneling incentive dan leverage terhadap transfer pricing. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Pengambilan sampel ditentukan dengan menggunakan purposive sampling sehingga didapat data sampel sebanyak 22 dari 179 data populasi. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website www.idx.co.id. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil yang ditunjukkan pada penelitian ini menunjukkan bahwa beban pajak dan leverage tidak berpengaruh signifikan terhadap transfer pricing sedangkan tunneling incentive berpengaruh positif signifikan terhadap transfer pricing.
| Contributor | : |
- Wulandari Agustiningsih, S.E., M.Sc
| | Date Create | : | 14/07/2021 | | Type | : | Text | | Format | : | PDF | | Language | : | Indonesian | | Identifier | : | UEU-Undergraduate-20170102142 | | Collection ID | : | 20170102142 |
Source :
Undergraduate Theses of Economic Departement
Relation Collection:
Fakultas Ekonomi dan Bisnis
Coverage :
Civitas Akademika Universitas Esa Unggul
Rights :
@2021 Perpustakaan Universitas Esa Unggul
Publication URL :
https://digilib.esaunggul.ac.id/pengaruh-beban-pajak-tunneling-incentive-dan-tingkat-hutang-leverage-terhadap-harga-transfer-20785.html
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 UEU-Undergraduate-20785-COVER.Image.Marked.pdf - 279 KB- UEU-Undergraduate-20785-HALAMAN PENGESAHAN.Image.Marked.pdf - 282 KB
- UEU-Undergraduate-20785-HALAMAN PERSETUJUAN PUBLIKASI.Image.Marked.pdf - 284 KB
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- UEU-Undergraduate-20785-LAMPIRAN.Image.Marked.pdf - 1309 KB
- UEU-Undergraduate-20785-BAB1.Image.Marked.pdf - 283 KB
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1. UEU-Undergraduate-20785-BAB2.Image.Marked.pdf - 289 KB
2. UEU-Undergraduate-20785-BAB3.Image.Marked.pdf - 290 KB
3. UEU-Undergraduate-20785-BAB4.Image.Marked.pdf - 392 KB
4. UEU-Undergraduate-20785-BAB5.Image.Marked.pdf - 436 KB
5. UEU-Undergraduate-20785-BAB6.Image.Marked.pdf - 298 KB
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