PENGARUH PAJAK, TUNNELING INCENTIVE, PROFITABILITAS, DAN DEBT COVENANT TERHADAP TRANSFER PRICING PERUSAHAAN MANUFAKTUR MAKANAN-MINUMAN DI BEI 2020-2024
Keywords:
Tax, Tunneling Incentive, Profitability, Debt Covenant, Transfer PricingAbstract
This study aims to determine and empirically prove the effect of taxes, tunneling incentives, profitability, and debt covenants on transfer pricing in food and beverage manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2024. The population in this study consists of all financial reports of Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange in 2020-2024. The sample in this study was obtained using purposive sampling, with a sample size of 47 from 11 companies. The data collection technique used was documentation. The data analysis techniques used were multiple linear regression and hypothesis testing using t-tests and F-tests with a significance level of 5%. The results of the partial test show that Tax and Profitability have a positive and significant effect on Transfer Pricing, Tunneling Incentive has a negative and insignificant effect on Transfer Pricing, and Debt Covenant has a negative and significant effect on Transfer Pricing. Based on the simultaneous test results, Tax, Tunneling Incentive, Profitability, and Debt Covenant have a positive and significant effect on Transfer Pricing in Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange.References
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