| dc.contributor.author | Komarudin, Mamay | |
| dc.contributor.author | Dewi, Grace Citra | |
| dc.date.accessioned | 2023-11-02T06:16:39Z | |
| dc.date.available | 2023-11-02T06:16:39Z | |
| dc.date.issued | 2022 | |
| dc.identifier.issn | P-ISSN : 23016280 E-ISSN : 27219879 | |
| dc.identifier.uri | https://dspace.uc.ac.id/handle/123456789/6832 | |
| dc.description.abstract | The purpose of this study is to analyze the effect of good corporate
governance (GCG) on transfer pricing; analyze the effect of tunneling
incentives on transfer pricing, the effect of intangible assets on transfer
pricing, and the effect of profitability on transfer pricing . This type of
research is explanatory research. The population of this study is
multinational companies in the consumption industry listed on the
Indonesia Stock Exchange (IDX). The method analysis of multiple linear
analysis to search for its regression equation. The data analysis results
show that Good Cooporate Goverment (GCG) has a positive and
significant effect on the company's decision to carry out transfer pricing.
Tunneling Incentive (TNC) positively and significantly affects the
company's decision to carry out transfer pricing. Intangible Assets do
not have a positive and insignificant effect on the company's decision to
transfer pricing. Profitability does not have a positive effect on the
company's decision to transfer pricing, | en_US |
| dc.publisher | SEAN INSTITUTE | en_US |
| dc.subject | good corporate governance | en_US |
| dc.subject | pricing transfer | en_US |
| dc.subject | tunneling incentive | en_US |
| dc.subject | intangible assets and profitability | en_US |
| dc.title | EMPIRICAL STUDY OF TRANFER PRICING ON CONSUMPTION COMPANIES ON THE INDONESIA STOCK EXCHANGE | en_US |
| dc.type | Article | en_US |
