(Peer Review + Similarity + Document) Dampak Effective Tax Rate (ETR), Tunneling Incentive (TNC), Indeks Trend Laba Bersih (ITRENDLB) Dan Exchange Rate Pada Keputusan Transfer Pricing Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia (BEI)

Sarifah, Desi Alfiatus and Probowulan, Diyah and Maharani, Astrid (2019) (Peer Review + Similarity + Document) Dampak Effective Tax Rate (ETR), Tunneling Incentive (TNC), Indeks Trend Laba Bersih (ITRENDLB) Dan Exchange Rate Pada Keputusan Transfer Pricing Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia (BEI). Undiksa.

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Official URL: https://ejournal.undiksha.ac.id/index.php/JJA/arti...

Abstract

The economy in the era of globalization is growing very rapidly without knowing national borders. Companies that are multinasional will face problems, namely the problem of the different tax rates that apply in each country. This tax rate difference makes multinational companies make transfer pricing decisions. Transfer.pricing.is.th pricing of transactions for tangible goods and intangible goods, Intangible goods or the provision of services between parties that have a special relationship (affiliate transactions). The purpose of this study is.to examine the effect of effective tax rate (ETR), tunneling.incentive (TNC), ITRENDLB and exchange rate on the transfer.pricing decisions of manufacturing.companies. The sample population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The sample method used in this study was purposive sampling. Based on multiple linear regression analysis it was found that of the four hypotheses tested only the third hypothesis was rejected. Testing the third hypothesis about the effect of ITRENDLB on transfer pricing decisions was rejected. While the effective tax rate (ETR), Tunneling incentive (TNC) and exchange rate affect the transfer.pricing.decision.

Item Type:	Peer Review
Uncontrolled Keywords:	transfer pricing, effective tax rate, tunneling.incentive, ITRENDLB, exchange rate
Subjects:	300 Social Science > 330 Economics
Divisions:	Faculty of Economics > Department of Accounting (S1)
Depositing User:	Astrid Maharani
Date Deposited:	15 Mar 2022 03:29
Last Modified:	14 Apr 2022 01:37
URI:	http://repository.unmuhjember.ac.id/id/eprint/13397

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