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- W4385578412 abstract "The purpose of this study is to analyze the effect of the tax burden, company size and foreign ownership on transfer pricing. The sample technique used in this research is purposive sampling. The samples used were sixteen manufacturing companies. The data used in this study were obtained from the annual financial reports of manufacturing companies for 2016-2018. The analysis technique used in this study was multiple linear regression which was processed using the SPSS version 25 application. . The results of this study found that simultaneously the tax burden, company size and foreign ownership have a significant effect on transfer pricing. Partially, this study shows that (1) tax burden has no significant effect on transfer pricing, (2) company size has a significant effect on transfer pricing, and (3) foreign ownership has no significant effect on transfer pricing." @default.
- W4385578412 created "2023-08-05" @default.
- W4385578412 creator A5088301401 @default.
- W4385578412 date "2023-08-04" @default.
- W4385578412 modified "2023-09-24" @default.
- W4385578412 title "A ANALYSIS OF FACTORS INFLUENCING TRANSFER PRICING" @default.
- W4385578412 doi "https://doi.org/10.21070/jas.v7i2.1702" @default.
- W4385578412 hasPublicationYear "2023" @default.
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