Sarifah, Desi Alfiatus and Probowulan, Diyah and Maharani, Astrid (2019) (Artikel) 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). Jurnal Ilmiah Akuntansi dan Humanika, 9 (2). pp. 215-228. ISSN 2599-2651
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13. DAMPAK ETR,TNC,ITRENDLB,DAN EXCHANGE RATE PADA KEPUTUSAN TRANSFER PRICING DI BEI-min.pdf Download (282kB) |
Abstract
The economy in the era of globalization is growing very rapidly without knowing national borders. Companies that are multinsional 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.tangibl. goods, 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 al. 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: | Article |
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Additional Information: | Cover Jurnal, Daftar Isi, Artikel |
Subjects: | 600 Technology and Applied Science > 650 Business > 657 Accounting |
Divisions: | Faculty of Economics > Department of Accounting (S1) |
Depositing User: | Probowulan Diyah |
Contact Email Address: | diyahprobowulan@unmuhjember.ac.id |
Date Deposited: | 20 May 2020 01:35 |
Last Modified: | 20 May 2020 01:36 |
URI: | http://repository.unmuhjember.ac.id/id/eprint/4367 |
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