Pengaruh Debt Covenant Dan Tunneling Incentive Terhadap Transfer Pricing

Abstract: This study aims to examine and analyze the relationship between Debt Covenants Tunneling Incentives on transfer pricing, with company size as control variable for companies listed Indonesia Stock Exchange during 2019-2021. The population used in this are from manufacturing industry sector which also publish Financial Statements samples were 41 total number of observations was 123. data collection method downloaded IDX website. analytical is multiple linear regression analysis. results testing hypothesis indicate that Incentive has a positive significant effect pricing firm variable, while Covenant no variable.
 
 Keywords: Transfer Pricing, Covenant, Incentive, Company size.