ANALISIS PAJAK, KEPEMILIKAN ASING, MEKANISME BONUS, PROFITABILITAS DAN PENGARUHNYA TERHADAP TRANSFER PRICING

Autor:	Samino Hendrianto
Rok vydání:	2022
Předmět:	Cardiology and Cardiovascular Medicine
Zdroj:	Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT). 13:45
ISSN:	2656-4440 2086-3748
DOI:	10.36694/jimat.v13i2.419
Popis:	His study aims to analyze taxes, foreign ownership, bonus mechanisms, profitability and their effect on transfer pricing. The research time period used is 4 years, namely the 2017-2020 period. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 10 companies. The hypothesis testing used is Panel Data Regression Analysis using E-views 9.0 software. The results show that taxes, bonus mechanisms, and profitability have no effect on transfer pricing. Meanwhile, foreign ownership has a negative effect on transfer pricing.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::3d31f8762ce06a6e8e97c784565d9222 https://doi.org/10.36694/jimat.v13i2.419 Zobrazit plný text záznamu