Pengaruh Perencanaan Pajak, Aset Tidak Berwujud, dan Debt Covenant Terhadap Keputusan Harga Transfer
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Institusion

Universitas Islam 45

Author

Insani, Syifa Choirunnisa Qolbun Mutiara

Subject

Perpajakan 

Datestamp

2022-08-18 09:53:00 

Abstract :
ABSTRACT This study aims to determine the effect of tax planning, intangible assets, and debt covenants on transfer price decisions. The research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. The research method used is a descriptive method with a quantitative approach. The data used is secondary data. The population in this study were manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2016 to 2020. The research sample consisted of 40 data with data collection techniques using purposive sampling technique. The data was processed using SPSS version 26.0. Based on the results of statistical tests, it can be concluded that Tax Planning has no effect on Transfer Price Decisions, Intangible Assets has a positive effect on Transfer Price Decisions, and Debt Covenant has no effect on Transfer Price Decisions. Keywords : Tax Planning, Intangible Assets, Debt Covenant and Transfer Price Decisions 

File :
PENDAHULUAN.pdf - Syifa Choirunnisa Q.M.I.pdf
BAB I.pdf - Syifa Choirunnisa Q.M.I.pdf
BAB II.pdf - Syifa Choirunnisa Q.M.I.pdf
BAB III.pdf - Syifa Choirunnisa Q.M.I.pdf
BAB IV.pdf - Syifa Choirunnisa Q.M.I.pdf
BAB V.pdf - Syifa Choirunnisa Q.M.I.pdf
Daftar Pustaka.pdf - Syifa Choirunnisa Q.M.I.pdf