Jurnal Bisnis, Manajemen, dan Keuangan
Vol 2 No 1 (2021): Jurnal Bisnis, Manajemen, dan Keuangan

Pengaruh Effective Tax Rate (ETR), Exchange Rate, dan Tunneling Incentive terhadap Transfer Pricing

Zata Yumna (Unknown)
Ati Sumiati (Unknown)
Santi Susanti (Unknown)

Article Info

Publish Date
20 Oct 2022

Abstract

This research aims to find out partially and simultaneously the influence of Effective Tax Rate (ETR), exchange rate, and tunneling incentive on transfer pricing, in non-financial companies listed on The Indonesia Stock Exchange 2018-2019 periods. This research used purposive sampling as a sampling technique and obtained 90 data samples which must be an outlier and it becomes 44 data samples. The research result is Effective Tax Rate (ETR) influences transfer pricing. While exchange rate and tunneling incentives do not influence transfer pricing However, simultaneously Effective Tax Rate (ETR), exchange rate, and tunneling incentive influence transfer pricing.

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Journal Info
Jurnal Bisnis, Manajemen, dan Keuangan
Website

Abbrev

jbmk

Publisher

Universitas Negeri Jakarta

Subject

Economics, Econometrics & Finance Social Sciences

Description

an open-access journal that provides a forum for publishing empirical research, literature review, or conceptual paper related to business, management, and finance. It focused on the development of theory in management science by applying new methods, techniques, and ...