PENGARUH PAJAK, TUNNELING INCENTIVE DAN DEBT COVENANT TERHADAP TRANSFER PRICING (Studi pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia periode 2018 – 2022)

Anggah, Wahyu Mas Bayu (2024) PENGARUH PAJAK, TUNNELING INCENTIVE DAN DEBT COVENANT TERHADAP TRANSFER PRICING (Studi pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia periode 2018 – 2022). Undergraduate thesis, UPN Veteran Jawa Timur.

	Text (COVER) Skripsi_Wahyu Mas Bayu Anggah_17013010186_COVER.pdf Download (1MB)
	Text (BAB I) Skripsi_Wahyu Mas Bayu Anggah_17013010186_BAB I.pdf Download (235kB)
	Text (BAB II) Skripsi_Wahyu Mas Bayu Anggah_17013010186_BAB II.pdf Restricted to Repository staff only until 3 June 2026. Download (210kB)
	Text (BAB III) Skripsi_Wahyu Mas Bayu Anggah_17013010186_BAB III.pdf Restricted to Repository staff only until 3 June 2026. Download (202kB)
	Text (BAB IV) Skripsi_Wahyu Mas Bayu Anggah_17013010186_BAB IV.pdf Restricted to Repository staff only until 3 June 2026. Download (212kB)
	Text (BAB V) Skripsi_Wahyu Mas Bayu Anggah_17013010186_BAB V.pdf Download (76kB)
	Text (DAFTAR PUSTAKA) Skripsi_Wahyu Mas Bayu Anggah_17013010186_DAFTAR PUSTAKA.pdf Download (123kB)
	Text (LAMPIRAN) Skripsi_Wahyu Mas Bayu Anggah_17013010186_LAMPIRAN.pdf Restricted to Repository staff only until 3 June 2026. Download (249kB)

Abstract

This study aims to examine the influence of Tax, Tunneling Incentive, and Debt Covenant on Transfer Pricing in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange for the period 2018 – 2022. This research is descriptive with a quantitative approach. The research sample was taken using purposive sampling technique, resulting in 17 companies. Data were analyzed and tested using SPSS Version 26. The results of this study indicate that Tax is able to contribute to Transfer Pricing, Tunneling Incentive is able to contribute to Transfer Pricing. Meanwhile, Debt Covenant has not been able to contribute to Transfer Pricing.

Item Type:

Thesis (Undergraduate)

Contributors:

Contribution	Contributors	NIDN/NIDK	Email
Thesis advisor	Yuliati, Anik	NIDN0731086102	anikyuliati.ak@upnjatim.ac.id

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

Faculty of Economic > Departement of Accounting

Depositing User:

Wahyu Mas Bayu Anggah

Date Deposited:

03 Jun 2024 08:35

Last Modified:

03 Jun 2024 08:35

URI:

https://repository.upnjatim.ac.id/id/eprint/23759

Actions (login required)

View Item