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.

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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

Item Type: Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Keywords / Kata Kunci: Keywords : Tax Planning, Intangible Assets, Debt Covenant and Transfer Price Decisions
Subjects: Perpajakan
Faculty: Fakultas Ekonomi > Akuntansi S1
Depositing User: Users 195 not found.
Date Deposited: 18 Aug 2022 09:53
Last Modified: 18 Aug 2022 09:53
URI: http://repository.unismabekasi.ac.id/id/eprint/677

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