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PENGARUH TAX AVOIDANCE, TUNNELING INCENTIVE, EXCHANGE RATE, DEWAN KOMISARIS INDEPENDEN DAN KOMPENSASI RUGI FISKAL TERHADAP TRANSFER PRICING (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)

ABSTRACT This study aims to analyze the effect of tax avoidance, tunneling incentive, exchange rate, independent board of commissioners, and fiscal loss compensation on transfer pricing in mining companies listed on the Indonesia Stock Exchange in 2016-2020. This type of quantitative research using secondary data. The sampling technique used purposive sampling method. From this method obtained a sample 14 companies. The analytical method used in this study is the logistic regression method. The result of logistic regression coefficient test show that tax avoidance and fiscal loss compensation has a positive effect on transfer pricing. While, tunneling incentive, exchange rate, independent board of commissioners have no effect the transfer pricing. Keyword: tax avoidance, tunneling incentive, exchange rate, board independent commissioners, fiscal loss compensation, and transfer pricing.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 DEV p 23
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 98 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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