…
comment: The repository administrator has not yet configured an RDF license.
primary topic: http://digilib.uin-suka.ac.id/id/eprint/70612

http://digilib.uin-suka.ac.id/id/eprint/70612
type: Thesis
type: Article
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)
abstract: 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
status: published
author list: authors
type: EPrint
type: ThesisEPrint
is part of: repository
has document: http://digilib.uin-suka.ac.id/id/document/992330
has version: http://digilib.uin-suka.ac.id/id/document/992330
has published: http://digilib.uin-suka.ac.id/id/document/992330
has document: http://digilib.uin-suka.ac.id/id/document/992331
has version: http://digilib.uin-suka.ac.id/id/document/992331
has published: http://digilib.uin-suka.ac.id/id/document/992331
has document: http://digilib.uin-suka.ac.id/id/document/992616
has document: http://digilib.uin-suka.ac.id/id/document/992617
has document: http://digilib.uin-suka.ac.id/id/document/992618
has document: http://digilib.uin-suka.ac.id/id/document/992619
has document: http://digilib.uin-suka.ac.id/id/document/992620
has document: http://digilib.uin-suka.ac.id/id/document/992621
has document: http://digilib.uin-suka.ac.id/id/document/992622
has document: http://digilib.uin-suka.ac.id/id/document/992623
subject: 657.46 Akuntansi Perpajakan, Akuntansi

http://digilib.uin-suka.ac.id/id/document/992330
type: Document
label: 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) (Text)
has file: 21108040067_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
has part: 21108040067_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf

http://digilib.uin-suka.ac.id/id/document/992331
type: Document
label: 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) (Text)

UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

NIM.: 21108040067 Roikha Mufidatul Husna
type: Person
given name: NIM.: 21108040067
family name: Roikha Mufidatul Husna

http://digilib.uin-suka.ac.id/id/document/992616
type: Document
label: 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) (Other)
is version of: http://digilib.uin-suka.ac.id/id/document/992331
is volatile version of: http://digilib.uin-suka.ac.id/id/document/992331
islightbox thumbnail version of: http://digilib.uin-suka.ac.id/id/document/992331

http://digilib.uin-suka.ac.id/id/document/992617
type: Document
label: 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) (Other)
is version of: http://digilib.uin-suka.ac.id/id/document/992331
is volatile version of: http://digilib.uin-suka.ac.id/id/document/992331
ispreview thumbnail version of: http://digilib.uin-suka.ac.id/id/document/992331

http://digilib.uin-suka.ac.id/id/document/992618
type: Document
label: 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) (Other)
is version of: http://digilib.uin-suka.ac.id/id/document/992331
is volatile version of: http://digilib.uin-suka.ac.id/id/document/992331
ismedium thumbnail version of: http://digilib.uin-suka.ac.id/id/document/992331

http://digilib.uin-suka.ac.id/id/document/992619
type: Document
label: 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) (Other)
is version of: http://digilib.uin-suka.ac.id/id/document/992331
is volatile version of: http://digilib.uin-suka.ac.id/id/document/992331
issmall thumbnail version of: http://digilib.uin-suka.ac.id/id/document/992331

http://digilib.uin-suka.ac.id/id/document/992620
type: Document
label: 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) (Other)
is version of: http://digilib.uin-suka.ac.id/id/document/992330
is volatile version of: http://digilib.uin-suka.ac.id/id/document/992330
islightbox thumbnail version of: http://digilib.uin-suka.ac.id/id/document/992330
has file: lightbox.jpg
has part: lightbox.jpg

http://digilib.uin-suka.ac.id/id/document/992621
type: Document
label: 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) (Other)
is version of: http://digilib.uin-suka.ac.id/id/document/992330
is volatile version of: http://digilib.uin-suka.ac.id/id/document/992330
ispreview thumbnail version of: http://digilib.uin-suka.ac.id/id/document/992330
has file: preview.jpg
has part: preview.jpg

http://digilib.uin-suka.ac.id/id/document/992622
type: Document
label: 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) (Other)
is version of: http://digilib.uin-suka.ac.id/id/document/992330
is volatile version of: http://digilib.uin-suka.ac.id/id/document/992330
ismedium thumbnail version of: http://digilib.uin-suka.ac.id/id/document/992330
has file: medium.jpg
has part: medium.jpg

http://digilib.uin-suka.ac.id/id/document/992623
type: Document
label: 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) (Other)
is version of: http://digilib.uin-suka.ac.id/id/document/992330
is volatile version of: http://digilib.uin-suka.ac.id/id/document/992330
issmall thumbnail version of: http://digilib.uin-suka.ac.id/id/document/992330
has file: small.jpg
has part: small.jpg

https://digilib.uin-suka.ac.id/id/eprint/70612/
title: HTML Summary of #70612 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)
format: text/html
primary topic: http://digilib.uin-suka.ac.id/id/eprint/70612

657.46 Akuntansi Perpajakan, Akuntansi
type: Concept