Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Sistem Informasi, Akuntansi dan Manajemen
Raden Januari Pangaribuan
Universitas Negeri Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
Pengaruh Pajak, Size, Debt Covenant, Dan Kepemilikan Asing Terhadap Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020 Raden Januari Pangaribuan
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Abstract

practices carried out by companies where the company wants maximum profit, by suppressing expenses that can directly reduce the profits earned by the company by means of transfer pricing. The purpose of this study was to determine and analyze the effect of tax, size, debt covenant, foreign ownership in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The population in this study were 154 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample of this study used a purposive sampling technique, so that 11 sample companies were obtained for 4 years of observation (2017-2020) with a total of 44 sample companies. The data analysis technique used is logistic regression analysis using the SPSS 25 statistical test tool. The results of the study found empirical evidence that tax and foreign ownership variables have a significant effect on transfer pricing. Meanwhile, size, debt covenants have no significant effect on transfer pricing
Co-Authors