PENGARUH PAJAK, TAX HAVEN, DAN FOREIGN OWNERSHIP TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING

Penulis

  • Nazmel Nazir Program Studi Akuntansi, Universitas Trisakti Jakarta, Indonesia
  • Sanjiwi Sanjiwi Program Studi Akuntansi, Universitas Trisakti Jakarta, Indonesia

DOI:

https://doi.org/10.29040/jie.v7i2.8327

Abstrak

This research was conducted to see the effect of Taxes, Tax Havens, and Foreign Ownership on the company's decision to make Transfer Pricing. In conducting this test, the data used is data obtained from public companies engaged in manufacturing and listed on the Indonesia Stock Exchange for the 2018-2020 reporting year. The main criterion used in this study is a manufacturing company that discloses related parties in its financial statements. The results of this study are: (1) Taxes do not have a significant effect on the Company's decision to make Transfer Pricing, (2) Tax Haven does not have a significant effect on the company's decision to make Transfer Pricing, (3) Foreign Ownership has a significant effect on the company's decision to make Transfer Pricing. Keywords: Transfer Pricing, Tax, Tax Haven, Foreign Ownership

Referensi

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Diterbitkan

2023-05-06

Cara Mengutip

Nazir, N., & Sanjiwi, S. (2023). PENGARUH PAJAK, TAX HAVEN, DAN FOREIGN OWNERSHIP TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING. JURNAL ILMIAH EDUNOMIKA, 7(2). https://doi.org/10.29040/jie.v7i2.8327

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