Transfer Pricing, Bagaimana Pengaruh Perencanaan Pajak, Tunneling Incentive, Aset Tidak Berwujud, Persentase Komisaris Independen dan Debt Covenant?

Authors

  • Rizwan S. Jama Universitas Khairun, Ternate, Maluku Utara, Indoensia
  • Iqbal M. Aris Ali Universitas Khairun, Ternate, Maluku Utara, Indoensia https://orcid.org/0000-0003-2382-4232
  • Fitriani Sardju Universitas Khairun, Ternate, Maluku Utara, Indoensia

DOI:

https://doi.org/10.51135/PublicPolicy.v5.i1.p320-335

Keywords:

Tax Planning, Tunneling Incentive, Intangible Asset, Precentage of Independent Commisioner, Debt Covenant, Transfer Pricing

Abstract

The aim of this research is to examine tax planning variables, tunneling incentives, intangible assets, the portion of independent commission agents and debt arrangements that influence transfer prices. The research object is a manufacturing company listed on the Indonesian Stock Exchange. The sample was 50 companies, selected using purposive sampling techniques. Secondary data sources using multivariate linear regression analysis techniques. The research results show that tunneling incentives have a positive effect on transfer prices. Tax planning, intangible assets, percentage of independent commission agents and debt arrangements have no effect on transfer pricing.

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Published

2024-02-11

How to Cite

Jama, R. S., Ali, I. M. A., & Sardju, F. (2024). Transfer Pricing, Bagaimana Pengaruh Perencanaan Pajak, Tunneling Incentive, Aset Tidak Berwujud, Persentase Komisaris Independen dan Debt Covenant?. Public Policy ; Jurnal Aplikasi Kebijakan Publik Dan Bisnis, 5(1), 320–335. https://doi.org/10.51135/PublicPolicy.v5.i1.p320-335

Issue

Vol. 5 No. 1 (2024): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis

Section

Articles

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