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Fitriyani Samalagi
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Economics, Econometrics & Finance

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Pengaruh Pajak,Tax Havens,Exchange Rate, dan Tunneling Incentive Terhadaptransfer Pricing pada Perusahaan Multinasional Fitriyani Samalagi; Asrudin Hormati; Iqbal M. Aris Ali
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i1.3488

Abstract

This research aims to determine the direct and indirect influence of taxes, tax havens, exchange rates and tunneling incentives on transfer pricing in multinational companies listed on the Indonesian Stock Exchange (IDX) for the 2018-2022 period. This research uses quantitative methods using secondary data. This research uses quantitative methods using secondary data. This research uses quantitative methods using secondary data. The results of hypothesis testing in this research show that taxes, tax havens¸exchange rates do not have a positive effect on transfer pricing, tunneling incentives have a positive and significant effect on transfer pricing in multinational companies.
Co-Authors Asrudin Hormati Iqbal M. Aris Ali