Pengaruh Tunneling Incentive Dan Exchange Rate Terhadap Transfer Pricing

Nurul Patimah, . (2025) Pengaruh Tunneling Incentive Dan Exchange Rate Terhadap Transfer Pricing. Other thesis, Universitas Pamulang.

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Abstract

Penelitian ini dilakukan bertujuan untuk menganalisis pengaruh tunneling incentive dan exchange rate terhadap transfer pricing. Dalam penelitian ini digunakan 12 sampel perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama tahun 2019 – 2023 dengan jumlah data observasi 60 data. Dalam menentukan sampel penelitian digunakan metode purposive sampling, dengan analisis regresi data panel yang diolah menggunakan eviews 12. Hasil penelitian menyatakan bahwa tunneling incentive dan exchange rate berpengaruh positif terhadap transfer pricing. Namun secara bersama – sama, tunneling incentive dan exchange rate berpengaruh terhadap transfer pricing.

Item Type: Thesis (Other)
Uncontrolled Keywords: Tunneling incentive, Exchange rate dan Transfer pricing
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Mahlil Muhammad, S.IP
Date Deposited: 09 Dec 2025 11:05
Last Modified: 09 Dec 2025 11:05
URI: http://repository.unpam.ac.id/id/eprint/18165

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