Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Sustainable : Jurnal Akuntansi
Mas Bayu Anggah, Wahyu
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
PENGARUH PAJAK, TUNNELING INCENTIVE, PROFITABILITY DAN DEBT COVENANT TERHADAP TRANSFER PRICING (PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Mas Bayu Anggah, Wahyu; Yuliati, Anik
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22532

Abstract

This study aims to examine the influence of Tax, Tunneling Incentive, Profitability and Debt Covenant on Transfer Pricing in the Manufacturing Companies in the Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange for the period 2018 – 2022. This research is descriptive research with a quantitative approach. The research sample was taken using a purposive sampling technique with the acquisition of 17 companies. The data was analyzed and tested using Statistical Product and Service Solution (SPSS) Version 26. The results of this research show that Tax is able to contribute to Transfer Pricing, Tunneling Incentive is able to contribute to Transfer Pricing. Meanwhile Profitability has not been able to contribute to Transfer Pricing. Similarly, Debt Covenant has not been able to contribute to Transfer Pricing.
PENGARUH PAJAK, TUNNELING INCENTIVE, PROFITABILITY DAN DEBT COVENANT TERHADAP TRANSFER PRICING (PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Mas Bayu Anggah, Wahyu; Yuliati, Anik
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22532

Abstract

This study aims to examine the influence of Tax, Tunneling Incentive, Profitability and Debt Covenant on Transfer Pricing in the Manufacturing Companies in the Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange for the period 2018 – 2022. This research is descriptive research with a quantitative approach. The research sample was taken using a purposive sampling technique with the acquisition of 17 companies. The data was analyzed and tested using Statistical Product and Service Solution (SPSS) Version 26. The results of this research show that Tax is able to contribute to Transfer Pricing, Tunneling Incentive is able to contribute to Transfer Pricing. Meanwhile Profitability has not been able to contribute to Transfer Pricing. Similarly, Debt Covenant has not been able to contribute to Transfer Pricing.
Co-Authors Anik Yuliati