TRANSFER PRICING: AUDIT TENURE, TAX MINIMIZATION, AND DEBT COVENANT IN CONSUMER CYCLICALS COMPANIES

Restu Fadhilah (Bachelor Program Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia)
Mohamad Zulman Hakim (Bachelor Program Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia)
Desita Nur Afifah (Bachelor Program Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia)
Isma Aliyah (Bachelor Program Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia)
Carrisa Putri Jayusman (Bachelor Program Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia)

International Journal of Economics, Education, Law and Social Sciences (IJEELSC)
Vol. 2 No. 2 (2026): July

This study aims to examine the effect of Audit Tenure, Tax Minimization, and Debt Covenant on Transfer Pricing. The population in this study consisted of 167 companies with a sample of 19 companies and 76 company data sets. The sampling technique used was purposive sampling. The data used in this study are quantitative data and secondary data in the form of annual financial reports of consumer cyclicals companies listed on the Indonesia Stock Exchange for the period 2021 - 2024. The results of this study indicate that audit tenure has no effect on transfer pricing, tax minimization has an effect on transfer pricing, and debt covenants have on transfer pricing.