|
View: |
Part 1: Document Description
|
|
Citation |
|
|---|---|
|
Title: |
Effect Of Tax Income, Exchange Rate, Tunneling Incentive And Multinationality On Transfer Pricing Decisions |
|
Identification Number: |
doi:10.34820/FK2/E3YPDT |
|
Distributor: |
Telkom University Dataverse |
|
Date of Distribution: |
2023-10-05 |
|
Version: |
1 |
|
Bibliographic Citation: |
Ardan Gani Asalam; Ismi Raihan Nadhira, 2023, "Effect Of Tax Income, Exchange Rate, Tunneling Incentive And Multinationality On Transfer Pricing Decisions", https://doi.org/10.34820/FK2/E3YPDT, Telkom University Dataverse, V1 |
|
Citation |
|
|
Title: |
Effect Of Tax Income, Exchange Rate, Tunneling Incentive And Multinationality On Transfer Pricing Decisions |
|
Identification Number: |
doi:10.34820/FK2/E3YPDT |
|
Authoring Entity: |
Ardan Gani Asalam (Fakultas - Nama Kelompok Keahlian) |
|
Ismi Raihan Nadhira (Fakultas - Nama Kelompok Keahlian) |
|
|
Distributor: |
Telkom University Dataverse |
|
Access Authority: |
Ardan Gani Asalam |
|
Depositor: |
ASALAM, ARDAN GANI |
|
Date of Deposit: |
2023-03-31 |
|
Study Scope |
|
|
Keywords: |
Business and Management, Tax Income, Exchange Rate, Tunneling Incentive, Multinationality, Transfer Pricing |
|
Abstract: |
The-price agreed upon for the transfer of goods, services, or intangible assets between two businesses with a unique relationship based on the principles of fairness and prevalence is known as transfer pricing. Companies in the consumer goods category that list on the Indonesia Stock Exchange (IDX) between 2017 and 2021 make up the study's population. Samples result were 8 companies with a research period of 5 years and this study get 40 observation data. The study's findings demonstrate that tax income and tunneling incentive have a negative effect on transfer pricing decisions. Decisions regarding transfer pricing are unaffected by exchange rate and multinationality. Variable tax income, exchange rate, tunneling incentive, and multinationality have simultaneously effect on transfer pricing decisions. Future researchers who desire to conduct transfer pricing-related research can use this study as a guide. To acquire more data and improve the results of statistical tests and panel data regression tests, it is suggested that the research object be expanded and that additional years of research be added. |
|
Methodology and Processing |
|
|
Sources Statement |
|
|
Data Access |
|
|
Notes: |
CC0 Waiver |
|
Other Study Description Materials |
|
|
Related Publications |
|
|
Citation |
|
|
Bibliographic Citation: |
https://jurnalakuntansi.petra.ac.id/index.php/aku |
|
Label: |
Data Transfer Pricing Decisions.docx |
|
Notes: |
application/vnd.openxmlformats-officedocument.wordprocessingml.document |