Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 8 No 2 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA

PENGARUH PROFITABILITAS, PAJAK PENGHASILAN DAN UKURAN PERUSAHAAN TERHADAP KEPUTUSAN TRANSFER PRICING

Nadia Zalviana (Fakultas Ekonomi Universitas Krisnadwipayana Jalan Unkris Jatiwaringin Jakarta Timur)
Munawaroh (Departemen Akuntansi, Universitas Krisnadwipayana)

Article Info

Publish Date
15 Jul 2021

Abstract

This research examined the effects of profitability, income tax, and company size on transfer pricing decisions in agricultural and mining sector companies listed on Indonesia Stock Exchange (IDX) in the period of 2016 to 2018. The sampling technique chosen was by purposive sampling method, thus, 42 samples were selected. Hypothesis testing used logistic regression analysis. As a result, this study found that only by partially company size has a significant effect on transfer pricing decisions.

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Journal Info
Jurnal Akuntansi dan Bisnis Krisnadwipayana
Website

Abbrev

jabk

Publisher

Universitas Krisnadwipayana

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis Krisnadwipayana diterbitkan sejak 1 Mei 2014 oleh Program Studi Magister Manajemen Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan April, Agustus, dan Desember. Jurnal Akuntansi dan Bisnis Krisnadwipayana berisi tulisan yang diangkat dari hasil ...