Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis
Khairun Najwa
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis

 1 
Pengaruh Pajak Kepemilikan Asing Dan Profitabilitas Terhadap Penerapan Transfer Pricing Khairun Najwa; Youdhi Prayogo; Marissa Putriana
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 17 No 1 (2024): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v17i1.1716

Abstract

This research aims to determine the effect of foreign ownership tax and profitability on the implementation of transfer pricing. This research uses a quantitative approach with secondary data in the form of data obtained from mining sector companies registered on the sharia securities list for the period (2017-2022). The sampling method uses purposive sampling with a sample consisting of 7 companies. This research uses data analysis methods, namely multiple linear regression and panel data processed with the SPSS application. The results of this research show that the tax and profitability variables do not have a significant effect on the application of transfer pricing, while foreign ownership has a positive and significant effect on the application of transfer pricing.
Co-Authors Marissa Putriana Youdhi Prayogo