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PENGARUH PAJAK, INTANGIBLE ASSET, MEKANISME BONUS DAN EXCHANGE RATE TERHADAP TRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023)

This study aims to examine the effect of taxes, intangible assets, bonus mechanisms, and exchange rates on transfer pricing in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2019 to 2023. The research method used is a quantitative approach. The sampling technique employed is purposive sampling, selecting 12 companies with a research period of 5 years. Data analysis was conducted using the Statistical Program for Social Science (SPSS) version 26.0 with descriptive statistics and logistic regression. The results of this study show that taxes have an effect on transfer pricing, intangible assets have an effect on transfer pricing, bonus mechanisms do not affect transfer pricing, and exchange rates do not affect transfer pricing. Keywords: Taxes, Intangible Assets, Bonus Mechanisms, Exchange Rate, and Transfer Pricing

Availability
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Central Library (REFERENCE) T1595522024
T159552
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1595522024
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xiv, 165 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Akuntansi Perpajakan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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