JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)

The Effect of Tax Expenses, Tunneling Incentives, and Level of Debt on Transfer Pricing

Wulandari Agustiningsih (Universitas Esa Unggul)
Gebrina Riski (Universitas Esa Unggul)
Eny Purwaningsih (Universitas Esa Unggul)
Hermanto Hermanto (Universitas Esa Unggul)
Menik Indrati (Universitas Esa Unggul)

Article Info

Publish Date
28 Feb 2022

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.

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Journal Info
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Website

Abbrev

jpensi

Publisher

Universitas Islam Lamongan

Subject

Economics, Econometrics & Finance

Description

Jurnal Penelitian Ekonomi Dan Akuntansi (JPENSI) adalah jurnal peer-review yang diterbitkan oleh Litbang Pemas Universitas Islam Lamongan yang terbit tiga kali dalam setahun yaitu bulan Februari, Juni dan Oktober. JPENSI telah mempublikasikan jurnal sejak Tahun 2016. JPENSI merupakan jurnal yang ...