QISTINA: Jurnal Multidisiplin Indonesia
Vol 4, No 2 (2025): December 2025

Pengaruh Tunneling Incentive dan Exchange Rate Terhadap Transfer Pricing

Patimah, Nurul (Unknown)
Suryani, Lely (Unknown)

Article Info

Publish Date
02 Dec 2025

Abstract

Penelitian ini dilakukan bertujuan untuk menganalisis pengaruh tunneling incentive dan exchange rate terhadap transfer pricing. Dalam penelitian ini digunakan 12 sampel perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama tahun 2019 – 2023 dengan jumlah data observasi 60 data. Dalam menentukan sampel penelitian digunakan metode purposive sampling, dengan analisis regresi data panel yang diolah menggunakan eviews 12. Hasil penelitian menyatakan bahwa tunneling incentive dan exchange rate berpengaruh positif terhadap transfer pricing. Namun secara bersama – sama, tunneling incentive dan exchange rate berpengaruh terhadap transfer pricing.

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Journal Info
QISTINA: Jurnal Multidisiplin Indonesia
Website

Abbrev

qistina

Publisher

CV. Rayyan Dwi Bharata

Subject

Religion Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing

Description

QISTINA: Jurnal Multidisiplin Indonesia is a journal that publishes Focus & Scope research articles, which include: 1. Humanities and social sciences 2. Contemporary political science 3. Education science 4. Religion and philosophy 5. engineering science 6. Business and economy 7. cooperative 8. ...