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Desi Puspita Rini
Fakultas Ekonomi Universitas Sarjana Tamansiswa
Dentistry Health Professions Medicine & Pharmacology Nursing Public Health

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PENGARUH PAJAK TERHADAP TRANSFER PRICING DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI Dewi Kusuma Wardani; Desi Puspita Rini
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 2 (2021): Vol. 12 No. 2 (2021): AKURAT Edisi Mei - Agustus 2021 | Jurnal Ilmiah Akuntans
Publisher : Fakultas Ekonomi UNIBBA

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Abstract

This study aims to examine the effect of taxes on transfer pricing with foreign ownership as a moderating variable. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange Bursa Efek Indonesia (BEI) 2016-2019. Sampling using purposive sampling method and obtained 13 companies. This study uses multiple regression analysis and Moderated Regression Analysis (MRA). The results showed that tax had no effect on transfer pricing. Foreign ownership is unable to moderate the influence of tax on transfer pricing
Co-Authors Dewi Kusuma Wardani