Determinan Positive Accounting Theory, Tunneling Incentive And Tax To Transfer Pricing

Djenni Sasmita

Abstract


This research was conducted on mining companies listed on the Indonesian Stock Exchange for the 2019-2023 period. The research aims to determine the influence Positive Accounting Theory, Tunneling Incentive and Tax to Transfer Pricing In Mining Companies Listed on the Indonesian Stock Exchange for the 2019-2023 Period. The data collection method uses purposive sampling. Based on the specified criteria, 7 companies were obtained. The type of data used is secondary data obtained from each company's website. The analysis method used is panel data regression. Based on research results: There is no influence Positive Accounting Theory to Transfer Pricing. There is influence Tunneling Incentive on Transfer Pricing. There is influence Tax To Transfer Pricing. This research is expected to provide benefits for accounting in the implementation of tax and financial accounting learning. This research is also expected to provide a contribution in the form of understanding for business actors in making decisions Transfer pricing in Multinational companies. Keywords: Positive Accounting Theory, Tunneling Incentive, Tax, Transfer Pricing


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DOI: http://dx.doi.org/10.31000/jast.v5i1.13777

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DOI (PDF): http://dx.doi.org/10.31000/jast.v5i1.13777.g6097

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