Gufron, Ahmad (2019) ANALISIS PENGARUH INTANGIBLE ASSETS, POLITICAL CONNECTION,DAN TUNNELING INCENTIVES TERHADAP TRANSFER PRICING AGGRESSIVENESS. Diploma thesis, Politeknik Keuagan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Bab I)
05. Isi Skripsi_Ahmad Gufron_1401170069-Bab I_watermark.pdf - Submitted Version Available under License Creative Commons Attribution Non-commercial Share Alike. Download (808kB) |
|
Text (Bab II)
05. Isi Skripsi_Ahmad Gufron_1401170069-Bab II_watermark.pdf - Submitted Version Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) |
|
Text (Bab III dan IV)
05. Isi Skripsi_Ahmad Gufron_1401170069-Bab III dan IV_watermark.pdf - Submitted Version Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (3MB) |
|
Text (Bab V)
05. Isi Skripsi_Ahmad Gufron_1401170069-Bab V_watermark.pdf - Submitted Version Available under License Creative Commons Attribution Non-commercial Share Alike. Download (270kB) |
|
Text (Dapus dan Lampiran)
05. Isi Skripsi_Ahmad Gufron_1401170069-Dapus dan Lampiran_watermark.pdf - Submitted Version Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) |
Abstract
Transfer pricing as a classic issue in the world of taxation causes loss of potential tax that will be a state revenue. Multinational companies use transfer pricing aggressiveness as a result of the relationship with related parties for tax avoidance practice. The purpose of this study is to examine the effect of intangible assets, political connection, and tunneling incentives to transfer pricing aggressiveness. This study analyzed 97 samples of non-financial multinational companies listed on the Indonesia Stock Exchange (IDX) from the period 2013 to 2017. This research was conducted with a quantitative approach with panel data analyzed using multiple regression analysis. The results of this study find that political connection and tunneling incentives are positively associated with transfer pricing aggressiveness, while intangible assets is not related to transfer pricing aggressiveness.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62301 Diploma IV Akuntansi |
| Depositing User: | eprints eprints |
| Date Deposited: | 17 Nov 2021 12:47 |
| Last Modified: | 13 Sep 2022 04:15 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/37 |
Actions (login required)
 |
View Item |