Pengaruh Transfer Pricing, Intangible Assets, dan Multinationality terhadap Pemanfaatan Suaka Pajak (Tax Haven)
Total View This Week0

Institusion

Universitas Katolik Musi Charitas

Author

Wijaya, Prisca Adella

Subject

HB Economic Theory 

Datestamp

2021-07-12 04:43:41 

Abstract :
This study aims to analyze the effect of transfer pricing, intangible assets, and multinationality on the use of tax haven by companies listed on the Indonesia Stock Exchange with research period of 2016-2019. The sampling technique used in this research is purposive sampling method. The number of samples that meet the criteria are 131 samples. Hypotesis testing used logistic regression analysis. The result of this study indicates that transfer pricing has a negative effect on the use of tax haven, while intangible assets and multinationality have no effect on the use of tax haven. Keyword : transfer pricing, Intangible Assets, Multinationality, Tax Haven. 

File :
EA-2021-1721070-cover.pdf
EA-2021-1721070-abstract.pdf
EA-2021-1721070-complete.pdf
EA-2021-1721070-summary_id.pdf
EA-2021-1721070-tableofcontent.pdf
EA-2021-1721070-chapter1.pdf
EA-2021-1721070-chapter2.pdf
EA-2021-1721070-chapter3.pdf
EA-2021-1721070-chapter4.pdf
EA-2021-1721070-conclusion.pdf
EA-2021-1721070-reference.pdf
EA-2021-1721070-attachment.pdf