ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPENGARUH PAJAK, KONTRAK HUTANG JANGKA PANJANG, DAN NILAI TUKAR TERHADAP KEPUTUSAN HARGA TRANSFER (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019) |
| Nama: RAMA EKA PRASETYO |
| Tahun: 2024 |
| Abstrak Rama Eka Prasetyo, C 301 17 004. “The Influences of Tax, Debt Covenant, and Exchange Rate to Transfer Pricing Decisions (Case Study on Mining Companies Listed on Indonesia Stock Exchange Period 2015-2019)”. Guided by Supriadi Laupe as a supervisor I and Nurlaela Mapparessa as a supervisor II. This study aims to determine and analyze the influences of Tax, Debt Covenant, and Exchange Rate to Transfer Pricing Decisons on Mining Companies listed on Indonesia Stock Exchange. Type of this research is documentations. The population in this research are 50 mining companies listed in Indonesia Stock Exchange. Determination of sample using purposive sampling method, the sample in this research are 55 observations consisting of 11 companies by 5 years period that was 2015-2019. The data that used in this research is secondary data in form of annual financial statements. Data analysis method that used is descriptive analysis method and logistic regression. The result shows that Tax has negative influences to Transfer Pricing Decisions, meanwhile Debt Covenant and Exchange Rate have no influences to Transfer Pricing Decisions. Keywords: Tax, Debt Covenant, Exchange Rate, Transfer Pricing Decisions |