relation: https://digilib.uin-suka.ac.id/id/eprint/70612/
title: PENGARUH TARIF PAJAK EFEKTIF, TUNNELING INCENTIVE, DAN LEVERAGE TERHADAP INTENSITAS TRANSFER PRICING (STUDI PADA PERUSAHAAN MANUFAKTUR MULTINASIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 - 2023)
creator: Roikha Mufidatul Husna, NIM.: 21108040067
subject: 657.46 Akuntansi Perpajakan, Akuntansi
description: Transfer pricing is influenced by the motive of multinational companies to  reduce taxes in countries with high rates by shifting profits to countries with lower  rates or tax havens. This study examines the effect of effective tax rates, tunneling  incentives, and leverage on transfer pricing intensity in 175 samples from 35  multinational manufacturing companies listed on the Indonesia Stock Exchange for  the period 2019-2023 which were analyzed using Eviews 12. The regression results  show that tunneling incentives have a positive effect on transfer pricing intensity,  while effective tax rates and leverage have no effect on transfer pricing intensity.
date: 2025-02-28
type: Thesis
type: NonPeerReviewed
format: text
language: id
identifier: https://digilib.uin-suka.ac.id/id/eprint/70612/1/21108040067_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
format: text
language: id
identifier: https://digilib.uin-suka.ac.id/id/eprint/70612/2/21108040067_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf
identifier:   Roikha Mufidatul Husna, NIM.: 21108040067  (2025) PENGARUH TARIF PAJAK EFEKTIF, TUNNELING INCENTIVE, DAN LEVERAGE TERHADAP INTENSITAS TRANSFER PRICING (STUDI PADA PERUSAHAAN MANUFAKTUR MULTINASIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 - 2023).  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.