Please use this identifier to cite or link to this item: https://repositori.uma.ac.id/handle/123456789/20039
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dc.contributor.advisorSirait, Devi Ayu Putri-
dc.contributor.authorParasticha, Chinta Della-
dc.date.accessioned2023-06-20T04:41:38Z-
dc.date.available2023-06-20T04:41:38Z-
dc.date.issued2023-05-04-
dc.identifier.urihttps://repositori.uma.ac.id/handle/123456789/20039-
dc.description99 Halamanen_US
dc.description.abstractPenelitian ini bertujuan untuk memberitahu pengaruh pajak dan tunneling incentive terhadap keputusan transfer pricing pada perusahaan pertambangan yang terdaftar di bursa efek indonesia. Obyek penelitian yang digunakan adalah perusahaan pertambangan yang terdaftar di bursa efek indonesia periode 2019-2021, sampel yang digunakan ditentukan dengan menggunakan kriteria yang telah ditentukan, dengan sampel 59 perusahaan dan total sampel 23 perusahaan. Teknik analisis data yang digunakan adalah analisis deskriptif, menguji kelayakan model fit, menilai model fit (0verall model fit), analisis regeresi logistik, matriks klasifikasi, uji t, uji f, dan uji determinan (nagalkerke R2). Hasil dari semua uji menunjukkan bahwa pengaruh pajak dan tunneling incentive berpengaruh positif dan signifikan terhadap keputusan transfer pricing. This study aims to tell the effect of taxes and tunneling incentives on transfer pricing decisions in mining companies listed on the Indonesian stock exchange. The research object used was mining companies listed on the Indonesian stock exchange for the 2019-2021 period, the sample used was determined using predetermined criteria, with a sample of 59 companies and a total sample of 23 companies. The data analysis technique used is descriptive analysis, testing the feasibility of the fit model, assessing the fit model (0verall model fit), logistic regression analysis, classification matrix, t test, f test, and determinant test (nagalkerke R2). The results of all tests show that the effect of taxes and tunneling incentives has a positive and significant effect on transfer pricing decisions.en_US
dc.language.isoiden_US
dc.publisherUniversitas Medan Areaen_US
dc.relation.ispartofseriesNPM;198330045-
dc.subjectpajaken_US
dc.subjecttunneling incentiveen_US
dc.subjecttransfer pricingen_US
dc.titlePengaruh Pajak Dan Tunneling Incentive Terhadap Keputusan Transfer Pricing Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021en_US
dc.title.alternativeThe Influence of Taxes and Tunneling Incentives on Transfer Pricing Decisions At Mining Company Listed on the Stock Exchange Indonesian Year 2019-2021en_US
dc.typeThesisen_US
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