Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Nusa Akuntansi
Leonita Mutiara Bintang
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH FIRM SIZE, INTANGIBLE ASSET DAN TAX MINIMIZATION TERHADAP TRANSFER PRICING Leonita Mutiara Bintang; jelanti, desi
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.361

Abstract

This study aims to determine the effect of Firm Size, Intangible Assets, and Tax Minimization on Transfer Pricing. This type of research uses quantitative. The population used in this study was 90 energy sector companies. The sampling technique used purposive sampling technique, which determines the criteria that are most suitable for this research. So the sample used in this study was 8 companies with a research period of 5 years so that the data processed was 40 data. This study uses panel data regression analysis techniques. The results of the study simultaneously show that Firm Size, Intangible Assets, and Tax Minimization have a simultaneous effect on Transfer Pricing. Partially, Firm Size and Intangible Assets do not affect Transfer Pricing, while Tax Minimization affects Transfer Pricing.
Co-Authors Jelanti, Desi