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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Mandiri JURNAL ABDIMAS TRIDHARMA MANAJEMEN Jurnal PKM Manajemen Bisnis Jurnal Pajak Vokasi (JUPASI) Return : Study of Management, Economic and Bussines Journal of Business, Social and Technology Journal of Law and Social Politics Asian Journal of Social and Humanities Jurnal Nusa Akuntansi
Ambarita, Dinar
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Journal : Jurnal Nusa Akuntansi

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PENGARUH PAJAK, KEPEMILIKAN ASING, DAN TUNNELING INCENTIVE TERHADAP KEPUTUSAN TRANSFER PRICING Restu, Yuliana; Ambarita, Dinar
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.127

Abstract

This study aims to determine Tax, foreign ownership, and tunneling incentives on transfer pricing. The population in this study are consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX). The research method used in this study is a quantitative method with secondary data and sample selection in this study using the purposive sampling method. The total number of samples in this study is 7 consumer non-cyclical companies as research samples. The analysis method used in this study using panel data regression analysis with the help of the e-views software program version 12. The results of the study indicate that together or simultaneously stating Tax, foreign ownership and tunneling incentives have an influence on companies to carry out transfer pricing, partially tax does not have a significant influence in influencing transfer pricing decisions. In terms of foreign ownership does not affect transfer pricing decisions. Partially tunneling incentives affect transfer pricing  
Co-Authors Afriadi, Fiqih Arini, Dewi Ulfah Elvani, Astri Febriyanto, Fery Citra Febyana, Lidya Gibtiyyah, Riska Mariyatul Hasan, Julian Muhammad Ibrahim , Ibrahim Ibrohim Kusuma, Eka Kwartani, Yunita Ma’aruf, Hilal Mona Monica Nurullah, Mawardi Prasetya, Eka Rima Prima Sadewa Rahmadania, Siti Aisyah Nurrizqi Restu, Yuliana Rusdi Rusdi Saragih, Muhammad Rizal Savitri, Maulidya Dwi Sembiring, Annisa Mayang Arista Septiningrum, Liana Dwi Sujarwo Sujarwo Utami, Ambar Tri Yudawirawan, Moh. Yuddy