Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal MUST: Journal of Mathematics Education, Science and Technology National Conference for Ummah
Nur Afifah
Universitas Nahdlatul Ulama Surabaya
Humanities Chemistry Computer Science & IT Economics, Econometrics & Finance Education Mathematics Medicine & Pharmacology Nursing Public Health

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : National Conference for Ummah

 1 
ANALISIS PAJAK, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, KEPEMILIKAN ASING DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 – 2018) Nur Afifah; Heni Agustina
PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

aims to determine the effect of taxes, company size, profitability, leverage, foreign ownership and tunneling incentives on transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange. The sample used consists of 13 manufacturing companies from 2014 to 2018, using a targeted sampling method. The data analysis in this research is descriptive statistics, classic hypothesis testing, multiple regression analysis and hypothesis testing. Based on the results of this study it shows that between 2014 and 2018, company size and foreign ownership have a positive and significant effect on transfer pricing, then leverage and tunneling incentives have a negative effect on transfer pricing, and taxes and profitability have no effect on transfer pricing. At the same time, taxes, company size, profitability, leverage, foreign ownership, tunneling incentives affect transfer pricing.
Co-Authors Heni Agustina Sri Hartatik