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All Journal BJRA (Bongaya Journal of Research in Accounting) International Journal of Economics Development Research (IJEDR) Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Yayasan Cita Cendikiawan Al Khwarizmi Akuntansi'45 EKONOMIKA45 Economics, Business, Accounting & Society Review Insan Cita Bongaya Research Journal International Journal of Economics, Business and Innovation Research
Sardju, Fitriani
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Journal : Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis

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Transfer Pricing, Bagaimana Pengaruh Perencanaan Pajak, Tunneling Incentive, Aset Tidak Berwujud, Persentase Komisaris Independen dan Debt Covenant? Jama, Rizwan S.; Ali, Iqbal M. Aris; Sardju, Fitriani
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v5.i1.p320-335

Abstract

The aim of this research is to examine tax planning variables, tunneling incentives, intangible assets, the portion of independent commission agents and debt arrangements that influence transfer prices. The research object is a manufacturing company listed on the Indonesian Stock Exchange. The sample was 50 companies, selected using purposive sampling techniques. Secondary data sources using multivariate linear regression analysis techniques. The research results show that tunneling incentives have a positive effect on transfer prices. Tax planning, intangible assets, percentage of independent commission agents and debt arrangements have no effect on transfer pricing.
Co-Authors Aksan, Ismul Amin Dara Andhika Perkasa F Fahria Alting Fajriyanti, Nurul Iqbal M. Aris Ali Jama, Rizwan S. Nindah Ayu Letari Nurul Fajriyanti Rinto Sahdan Ruslee Nuh Sinen, Kasim Suwito Suwito Suwito SUWITO SUWITO Syahdan, Rinto Wa Ode Sindi Rahayu Yustiana Djaelani Zainuddin Zainuddin