Article Per Year (5 Year)
p-Index From 2019 - 2024
0.947
P-Index
This Author published in this journals
All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Dynamic Management Journal International Journal of Multidisciplinary Approach Research and Science Jurnal Riset Multidisiplin dan Inovasi Teknologi International Journal of Sustainability in Research (IJSR)
Aulia, Triana Zuhrotun
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Immunology & microbiology Languange, Linguistic, Communication & Media Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Riset Multidisiplin dan Inovasi Teknologi

 1 
Pengaruh Pajak, Tunneling Incentive, Mekanisme Bonus, dan Profitabilitas terhadap Transfer Pricing Sudarmanto, Eko; Aulia, Triana Zuhrotun; Putri, Rumanintya Lisaria
Jurnal Riset Multidisiplin dan Inovasi Teknologi Том 2 № 01 (2024): January 2024
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jimat.v2i01.437

Abstract

The purpose of this study is to determine the impact of taxation, tunneling incentives, bonus mechanisms, and profitability on the transfer pricing of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The study period used was 5 years, 2017-2021. The subject of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. The sampling technique is a targeted sampling technique. Based on certain criteria, 34 companies were identified. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method adopted is panel data regression analysis. The results show that bonuses and profit mechanisms have an impact on transfer pricing. At the same time, tax and tunnel construction incentives have no impact on transfer pricing.
Co-Authors Alamsyah, Sustari Basuki Eko Narto Utomo KIMSEN, KIMSEN Pambudi, Januar Eky Rumanintya Lisaria Putri, Rumanintya Lisaria Siregar, Indra Gunawan Sudarmanto, Eko Wulandjani, Harimurti