Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Jurnal Aplikasi Kebijakan Publik dan Bisnis

Transfer Pricing, Bagaimana Pengaruh Perencanaan Pajak, Tunneling Incentive, Aset Tidak Berwujud, Persentase Komisaris Independen dan Debt Covenant?

Jama, Rizwan S. (Unknown)
Ali, Iqbal M. Aris (Unknown)
Sardju, Fitriani (Unknown)

Article Info

Publish Date
11 Feb 2024

Abstract

The aim of this research is to examine tax planning variables, tunneling incentives, intangible assets, the portion of independent commission agents and debt arrangements that influence transfer prices. The research object is a manufacturing company listed on the Indonesian Stock Exchange. The sample was 50 companies, selected using purposive sampling techniques. Secondary data sources using multivariate linear regression analysis techniques. The research results show that tunneling incentives have a positive effect on transfer prices. Tax planning, intangible assets, percentage of independent commission agents and debt arrangements have no effect on transfer pricing.

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Journal Info
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Website

Abbrev

ppj

Publisher

Sekolah Tinggi Ilmu Administrasi Said Perintah

Subject

Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science

Description

Focus and Scope Public Administration Administrative Law Administrative Reform Bureaucratic Ethics Bureaucratic Law Dynamics of Public Services E-Government Good Governance Governance Government Collaboration Legal Ethics Management of BUMD Public Organizations Public Policy Public Service Political ...