DETERMINASI TRANSFER PRICING PADA PERUSAHAAN TAMBANG DI INDONESIA

نویسندگان

چکیده

This study aims to analyze the effect of tax planning, tunnelling incentive, debt covenant, and intangible asset on decision transfer pricing in mining companies listed Indonesian Stock Exchange 2017 – 2019. research uses quantitative methods with secondary data from company financial annual reports. The hypothesis testing used is panel random model. Based result analysis, it can be concluded that has no pricing. indicates amount effective rate, interest ratio, sale do not affect company’s Meanwhile, incentive positive pricing, which activities

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ژورنال

عنوان ژورنال: Jurnal Akunida : Jurnal Akuntansi, Keuangan dan Bisnis

سال: 2021

ISSN: ['2442-3033', '2550-0708']

DOI: https://doi.org/10.30997/jakd.v7i2.4535