Pengaruh Effective Tax Rate (ETR), Exchange Rate, dan Tunneling Incentive terhadap Transfer Pricing
Keywords:
Transfer Pricing, Effective Tax Rate, Exchange Rate, Tunneling IncentiveAbstract
This research aims to find out partially and simultaneously the influence of Effective Tax Rate (ETR), exchange rate, and tunneling incentive on transfer pricing, in non-financial companies listed on The Indonesia Stock Exchange 2018-2019 periods. This research used purposive sampling as a sampling technique and obtained 90 data samples which must be an outlier and it becomes 44 data samples. The research result is Effective Tax Rate (ETR) influences transfer pricing. While exchange rate and tunneling incentives do not influence transfer pricing However, simultaneously Effective Tax Rate (ETR), exchange rate, and tunneling incentive influence transfer pricing.
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