PENGARUH PAJAK, STRUKTUR KEPEMILIKAN, DAN EXCHANGE RATE TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING DI INDONESIA
Total View This Week0
Total View This Week0
Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Karina Meviawan Putri, .
Subject
HB Economic Theory
Datestamp
2022-01-13 03:52:41
Abstract :
This research is a quantitative study that aims to determine the effect of tax, ownership structure, and exchange rate on the company’s decision to transfer pricing. The population in this study is 147 companies which is a manufacturing company listed on the Indonesia Stock Exchange in 2016-2018. The sample in this study used a purposive sampling method and obtained a total of 19 samples. Testing in this study uses Panel Data Analysis. The results of this study are (1) Taxes affect the company’s decision to transfer pricing, the higher tax expense of a country, the higher the company's decision to transfer pricing. (2) The ownership structure does not affect the company’s decision to transfer pricing. (3) Exchange rates does not affect the company’s decision to transfer pricing.
This research is a quantitative study that aims to determine the effect of tax, ownership structure, and exchange rate on the company’s decision to transfer pricing. The population in this study is 147 companies which is a manufacturing company listed on the Indonesia Stock Exchange in 2016-2018. The sample in this study used a purposive sampling method and obtained a total of 19 samples. Testing in this study uses Panel Data Analysis. The results of this study are (1) Taxes affect the company’s decision to transfer pricing, the higher tax expense of a country, the higher the company's decision to transfer pricing. (2) The ownership structure does not affect the company’s decision to transfer pricing. (3) Exchange rates does not affect the company’s decision to transfer pricing.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
