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.
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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) | ||||||||
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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 |
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