eprintid: 70612
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/07/06/12
datestamp: 2025-03-27 03:53:30
lastmod: 2025-03-27 03:53:30
status_changed: 2025-03-27 03:53:30
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Roikha Mufidatul Husna, NIM.: 21108040067
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)
ispublished: pub
subjects: 657.46
divisions: ak_syar
full_text_status: restricted
keywords: Transfer Pricing, Tarif Pajak Efektif, Tunneling Incentive, Leverage
note: Risya Khaerun Nisa, SE., M.Sc.
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
date_type: published
pages: 152
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   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.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/70612/1/21108040067_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/70612/2/21108040067_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf