DETERMINASI TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
This study aims to determine the effect of income tax, tunneling incentive, and debt covenant on transfer pricing indications. The research population uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sampling technique was carried out by purposive sampling...
Main Authors: | Dinda Oktaviyanti, Ni Putu Eka Widiastuti, Satria Yudhia Wijaya |
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Format: | Article |
Language: | English |
Published: |
Universitas Muhammadiyah Purwokerto
2021-09-01
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Series: | Kompartemen: Jurnal Ilmiah Akuntansi |
Online Access: | http://jurnalnasional.ump.ac.id/index.php/kompartemen/article/view/11230 |
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