Pengaruh Perencanaan Pajak, Aset Tidak Berwujud, dan Debt Covenant Terhadap Keputusan Harga Transfer

Insani, Syifa Choirunnisa Qolbun Mutiara (2022) Pengaruh Perencanaan Pajak, Aset Tidak Berwujud, dan Debt Covenant Terhadap Keputusan Harga Transfer. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

	Text PENDAHULUAN.pdf - Syifa Choirunnisa Q.M.I.pdf Download (532kB)
	Text BAB I.pdf - Syifa Choirunnisa Q.M.I.pdf Download (39kB)
	Text BAB II.pdf - Syifa Choirunnisa Q.M.I.pdf Restricted to Repository staff only Download (111kB) | Request a copy
	Text BAB III.pdf - Syifa Choirunnisa Q.M.I.pdf Restricted to Repository staff only Download (304kB) | Request a copy
	Text BAB IV.pdf - Syifa Choirunnisa Q.M.I.pdf Restricted to Repository staff only Download (368kB) | Request a copy
	Text BAB V.pdf - Syifa Choirunnisa Q.M.I.pdf Download (13kB)
	Text Daftar Pustaka.pdf - Syifa Choirunnisa Q.M.I.pdf Download (131kB)

Abstract

ABSTRACT This study aims to determine the effect of tax planning, intangible assets, and debt covenants on transfer price decisions. The research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. The research method used is a descriptive method with a quantitative approach. The data used is secondary data. The population in this study were manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2016 to 2020. The research sample consisted of 40 data with data collection techniques using purposive sampling technique. The data was processed using SPSS version 26.0. Based on the results of statistical tests, it can be concluded that Tax Planning has no effect on Transfer Price Decisions, Intangible Assets has a positive effect on Transfer Price Decisions, and Debt Covenant has no effect on Transfer Price Decisions. Keywords : Tax Planning, Intangible Assets, Debt Covenant and Transfer Price Decisions

Actions (login required)

View Item