DETERMINASI TRANSFER PRICING PADA PERUSAHAAN TAMBANG DI INDONESIA

Jurnal Akunida

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Field Value
 
Title DETERMINASI TRANSFER PRICING PADA PERUSAHAAN TAMBANG DI INDONESIA
 
Creator Ratnasari, Merry
Widiastuti, N.P.E
Sumilir, Sumilir
 
Description This study aims to analyze the effect of tax planning, tunnelling incentive, debt covenant, and intangible asset on the decision on transfer pricing in mining companies listed on the Indonesian Stock Exchange in 2017 – 2019. This research uses quantitative research methods with secondary data from company financial and annual reports. The hypothesis testing used is panel data with random effect model. Based on the result of data analysis, it can be concluded that tax planning, debt covenant, and intangible asset has no effect on the decision on the transfer pricing. This indicates that the amount of the effective tax rate, the interest ratio, and the sale of intangible asset do not affect the company’s decision on transfer pricing. Meanwhile, tunnelling incentive has positive effect on the decision on the transfer pricing, which indicates that the amount of the tunnelling incentive activities affect the company’s decision on transfer pricing.
 
Publisher Universitas Djuanda Bogor
 
Date 2021-12-11
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unida.ac.id/JAKD/article/view/4535
 
Source JURNAL AKUNIDA; Vol. 7 No. 2 (2021): December; 151-164
2550-0708
2442-3033
10.30997/jakd.v7i2
 
Language eng
 
Relation https://ojs.unida.ac.id/JAKD/article/view/4535/2747
 
Rights Copyright (c) 2021 JURNAL AKUNIDA
http://creativecommons.org/licenses/by-sa/4.0
 

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