Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Journal of Law and Social Politics
Gibtiyyah, Riska Mariyatul
Unknown Affiliation
Humanities Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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

Found 1 Documents
Search
Journal : Journal of Law and Social Politics

 1 
The Effect of Tax, Audit Quality and Multinationality on Transfer Pricing Ambarita, Dinar; Gibtiyyah, Riska Mariyatul; Ibrohim, Ibrohim
Journal of Law and Social Politic Vol. 2 No. 2 (2024): Journal of Law and Social Politic
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jlsp.v2i2.48

Abstract

This study was made with the aim of analyzing the effect of Tax, Audit Quality, and Multinationality on Transfer Pricing. This research was conducted by analyzing the financial statements of multinational companies listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2022. The samples used in this study were 19 multinational companies listed on the Indonesia Stock Exchange during the period 2018 to 2022 using purposive sampling technique. The data used in this study are secondary data in the form of financial reports from each company that has been sampled. The variables used in this study consist of the first independent variable, Tax (X1), the second independent variable, Audit Quality (X2), and the third variable, Multinationality (X3), and Transfer Pricing (Y) as the dependent variable. Panel data regression method is used as the research methodology in this study. Analysis of research results using Eviews 10 Student Version Lite software. The result shows that the best model is Fixed Effect Model (FEM). The results show that Tax and Audit Quality partially affect Transfer Pricing, but Multinationality does not partially affect Transfer Pricing, and simultaneously Tax, Audit Quality, and Multinationality affect Transfer Pricing.
Co-Authors Ambarita, Dinar Ibrohim