PENGARUH BEBAN PAJAK DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Studi pada Perusahaan Sektor Manufaktur Subsektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023)

Dini Kartina, 214020035 and Dr. Ifa Ratifah, SE.,MSi,AK,CA, Pembimbing (2025) PENGARUH BEBAN PAJAK DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Studi pada Perusahaan Sektor Manufaktur Subsektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023). Skripsi(S1) thesis, Universitas Pasundan Bandung.

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COVER SKRIPSI_Dini Kartina_214020035.pdf
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ABSTRAK_Dini Kartina_214020035.pdf
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BAB I_Dini Kartina_214020035.pdf
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BAB II_Dini Kartina_214020035.pdf
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Abstract

ABSTRACT This study aims to examine the effect of tax burden and tunneling incentive on transfer pricing in manufacturing companies in the food and beverage sub-sector listed on the Indonesia stock exchange. The independent variables in this study are tax burden and tunneling incentive. As for the dependent variables, transfer pricing was used in this study. The research method used is a quantitative method with a descriptive and verifiable analysis approach. The population of this study is 23 companies. The data collection technique is carried out through secondary data. A side technique used is Nonprobability sampling. The data used is secondary data. The statistical analysis used in this study is the logistic regression test, the partial hypothesis test (t-test). The data processing in this study uses the SPSS software program version 26. Based on the results of this study, it can be seen that the tax burden has a positive effect on transfer pricing by 0.8% and tunneling incentive has a positive effect on transfer pricing by 4.2%. Keywords: Tax Burden, Tunneling Incentive, Transfer Pricing

Item Type: Thesis (Skripsi(S1))
Subjects: S1-Skripsi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi 2021
Depositing User: Mr FEB-Parid -
Date Deposited: 30 Sep 2025 01:13
Last Modified: 30 Sep 2025 01:15
URI: http://repository.unpas.ac.id/id/eprint/78666

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