FISCAL: Jurnal Akuntansi dan Perpajakan
Vol. 1 No. 2 (2023): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN

Implikasi Transfer Pricing: Dampaknya bagi Praktik Corporate Tax Planning

Erma Wulan Sari (Universitas PGRI Madiun)
Umatun Markhumah (Universitas Muhammadiyah Karanganyar)

Article Info

Publish Date
14 Aug 2023

Abstract

This study aims to determine the effect of Transfer Pricing on Tax Planning practices. The dependent variable used in this study is Tax Planning while the independent variable is Transfer Pricing. The population in this study are Real and Estate companies listed on the IDX for the 2018-2021 period. The sampling technique used in this study was purposive sampling so that a total sample of 48 companies was obtained with a total data of 192. The data analysis technique in this study used Simple Linear Regression Analysis with SPSS 25. Before carrying out the simple linear regression analysis test, a classical assumption test was carried out. Based on the results of the hypothesis testing, it shows that Transfer Pricing has an effect on Tax Planning Practices.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
FISCAL: Jurnal Akuntansi dan Perpajakan
Website

Abbrev

fiscal

Publisher

Universitas PGRI Madiun

Subject

Economics, Econometrics & Finance

Description

FISCAL: Jurnal Akuntansi dan Perpajakan has been a registered number published twice a year on January and July Various topics of Accounting and Tax articles that can be accepted in this journal are: Financial Accounting, Management Accounting, Public Sector Accounting, Information Systems, ...