How is Transfer Pricing in Indonesia's Basic Material Cyclical, Non-Cyclicals, Industrials, and Healthcare Sector?
نویسندگان
چکیده
Mengetahui dampak pajak, ukuran perusahaan, nilai tukar, dan mekanisme bonus terhadap transfer pricing pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 merupakan tujuan dari penelitian ini. Penelitian ini menggunakan metode kuantitatif. Purposive Sampling adalah pilihan, sampel untuk penyelidikan 100 data secara total. Dengan program Eviews9, teknik analisis digunakan statistik deskriptif, uji asumsi klasik, regresi berganda, koefisien determinan, F, T. Berdasarkan hasil pengujian diketahui bahwa bisnis, semuanya mempengaruhi harga bersamaan. Secara parsial variabel berpengaruh pricing, tidak pricing.Kata Kunci: Transfer Pricing, Pajak, Ukuran Perusahaan, Exchange Rate, Mekanisme Bonus
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ژورنال
عنوان ژورنال: Jurnal Akuntansi
سال: 2023
ISSN: ['2716-3849']
DOI: https://doi.org/10.28932/jam.v15i1.5995