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Pengaruh Pemanfaatan TAX Haven dan Exchane Rate pada Keputusan Transfer Pricing Perusahaan

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The purpose of this study is to determine the effect of tax havens and exchange rates on
transfer pricing decisions of companies with firm size and leverage as control variables. This
study uses a binary logistic test. The population in this study are Manufacturing Companies
listed on the Indonesia Stock Exchange in 2017-2019 with a total sample of 84 taken using the
purposive sampling method. The results of this study indicate that the variable of the uses of tax
havens has no effect on transfer pricing, as well as the variable exchange rate which has no
effect on transfer pricin. For the control variable, firm size has a positive and significant effect
on transfer pricing, while leverage has no effect on transfer pricing.
Keywords: Use of Tax Haven, Exchange Rate, Transfer Pricing, Size, Leverage

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Ketersediaan

AKU23/006

AKU 23/006

Prodi Akuntansi (Ruang Skripsi & Tesis)

Tersedia

Informasi Detail

Judul Seri

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No. Panggil

AKU 23/006

Penerbit

Jakarta : Universitas Trilogi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

AKU

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Trilogi University--Accounting

Info Detail Spesifik

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Pernyataan Tanggungjawab

Nurul Aisyah Rachmawati

Versi lain/terkait

Lampiran Berkas

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