Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Akuntansi
Rayhan Fachrizal
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PRAKTIK TRANSFER PRICING Rayhan Fachrizal; Susanto Salim
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25251

Abstract

The purpose of this research is to obtain an empirical evidence about the influence of tax, bonus mechanism, and tunneling incentive on the decision of transfer pricing practice on manufacturing company listed in BEI at the periode of 2018-2020 There are 81 sample that used in this particular research with purpose sampling collection method. Data processing technique uses logistic regression analysis assisted by Microsoft Excel 2019 and SPSS version 26 software. The result of this research stated that tax and bonus mechanism doesn’t have a significant effect on the firm decision of transfer pricing, while tunneling incentive able to give a significant effect on the firm decision of transfer pricing practice in manufacturing company that listed in BEI periode 2018-2020.
Co-Authors Susanto Salim