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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Pajak Indonesia (Indonesian Tax Review) J-MAS (Jurnal Manajemen dan Sains) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan AKURASI: Jurnal Riset Akuntansi dan Keuangan JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Akuntansi dan Governance AKSELERASI: Jurnal Ilmiah Nasional Ulil Albab Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) ULIL ALBAB International Journal of Asian Business and Management (IJABM) Jurnal Ilmiah Ekonomi dan Manajemen
Agustiningsih, Wulandari
Universitas Esa Unggul
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Journal : JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)

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The Effect of Tax Expenses, Tunneling Incentives, and Level of Debt on Transfer Pricing Wulandari Agustiningsih; Gebrina Riski; Eny Purwaningsih; Hermanto Hermanto; Menik Indrati
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ja.v7i1.821

Abstract

This study examine effect of tax expenses, tunneling incentives and leverage on transfer pricing. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling was determined using purposive sampling in order to obtain a sample data of 22 from 179 population data. The type of data used is secondary data obtained from the website www.idx.co.id.  The analytical method used is multiple regression analysis. The results shown in this study indicate that tax expense and leverage do not have a significant effect on transfer pricing while tunneling incentives have a significant positive effect on transfer pricing.
Co-Authors Aprillia Anggraeni Bahiy Muhammad Tsaqif Cindy Anggraini Dhesma Yana Fitriya Nur Indah Sari Gebrina Riski Hellen Desiyanti Hermanto, Hermanto Ida Ayu Lestari Isroah Isroah Menik Indrati Natasya Dwi Septiani Noviyati Nur Ajizah Yunitasari Purwaningsih, Eny Tita Yuliyanti Valencia Lauwrenza