EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Vol. 5 No. 3 (2022): EAJ (Economics and Accounting Journal)

The Effect of Tax Planning, Profitability, Tunnelling Incentive and Capital Intensity Towards Transfer Pricing Indication

Nausika, Chilma Layla (Unknown)
Simbolon, Ika Pratiwi (Unknown)
Reyes, Mila (Unknown)

Article Info

Publish Date
29 Mar 2023

Abstract

This investigation aims to examine transfer pricing signals that may be impacted by tax strategizing, profitability, tunneling motivations, and capital intensity. The study utilized a sample of 25 mining firms listed in Indonesia between 2015 and 2019. This study employed a quantitative methodology utilizing panel data and multiple linear regression models. The present study has determined that transfer pricing is not influenced by tax planning, profitability, and capital intensity, while tunneling incentives significantly impact transfer pricing.

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Journal Info
EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Website

Abbrev

EAJ

Publisher

Universitas Pamulang

Subject

Economics, Econometrics & Finance

Description

Economics and Accounting Journal (EAJ) is a publication media of scientific research in the field of accounting published by S1 Study Program of Accounting at Faculty of Economics, University of Pamulang periodically every four months with the aim as a medium of communication and disseminate ...