Healthy Journal
Vol. 12 No. 2 (2021): Vol. 12 No. 2 (2021): AKURAT Edisi Mei - Agustus 2021 | Jurnal Ilmiah Akuntans

PENGARUH PAJAK TERHADAP TRANSFER PRICING DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI

Dewi Kusuma Wardani (Fakultas Ekonomi Universitas Sarjana Tamansiswa)
Desi Puspita Rini (Fakultas Ekonomi Universitas Sarjana Tamansiswa)

Article Info

Publish Date
30 Aug 2021

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

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Journal Info
Healthy Journal
Website

Abbrev

akurat

Publisher

Universitas Bale Bandung

Subject

Dentistry Health Professions Medicine & Pharmacology Nursing Public Health

Description

Healthy Journal adalah jurnal ilmiah yang menyampaikan hasil penelitian, pemikiran maupun kreasi ilmiah dalam bidang ilmu keperawatan kesehatan. Ilmu keperawatan sebagai suatu bidang keilmuan dan seni yang berfokus kepada pemenuhan kebutuhan dasar manusia untuk mencapai status kesehatan yang ...