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Image of PENGARUH BEBAN PAJAK, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP PENERAPAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2019
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Skripsi

PENGARUH BEBAN PAJAK, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP PENERAPAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2019

Permatasari, Dian Anastasia - Personal Name;

This research aims to determine the effect of tax expense, foreign Ownership and company size against on the implementation of transfer pricing. The data in this study used quantitative methods. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2014-2019 which amounted to 180 companies and research samples totaling 11 companies using purposive sampling method. Hypothesis testing uses multiple linear regression techniques using the SPSS version 25 application. The results of this study indicate that tax expense has a significant negative effect on transfer pricing. Foreign ownership has a significant positive on transfer pricing. company size has a negative on transfer pricing.


Availability
#
Central Library (REFERENCES) T414212020
T41421
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T414212020
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2020
Collation
xix, 64 hlm.; tab.; 28 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Ekonomi Akuntansi
Beban Pajak
Specific Detail Info
-
Statement of Responsibility
MI
Other version/related
TitleEditionLanguage
PENGARUH PAJAK, PROFITABILITAS, TUNNELING INCENTIVE DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Empiris Pada Perusahaan Consumer Non – Cyclicals Yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2022)-id
PENGARUH TAX MINIMIZATION, MEKANISME BONUS DAN TUNNELING INCENTIVE TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019)id
PENGARUH TRANSFER PRICING, CAPITAL INTENSITY, INSTITUTIONAL OWNERSHIP DAN POLITICAL CONNECTION TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (STUDI PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020).id
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  • "PENGARUH BEBAN PAJAK, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP PENERAPAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2019 "
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