Pengaruh Pajak Penghasilan, Perjanjian Hutang, dan Nilai Tukar terhadap Harga Transfer pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
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Abstract
Harga transfer yang dikenal sebagai kebijakan perusahaan dalam menetapkan harga kesepakatan antara anggota departemen dari perseroan yang sama atau antara perseroan yang menjalin hubungan khusus. Mempermudah penyesuaian harga internal barang, jasa, dan aset intangible yang diperdagangkan sehingga perusahaan tidak menetapkan harga yang rendah atau terlalu tinggi. Tetapi pada kenyataannya harga transfer merupakan salah satu cara persiapan pajak perseroan yang bertujuan untuk mengurangi beban pajak yang harus dilunasi melalui teknikal harga transfer antara perusahaan yang mempunyai hubungan eksklusif. Tujuan dalam penelitian ini agar dapat melihat pengaruh pajak penghasilan, nilai tukar, dan perjanjian hutang terhadap harga transfer di perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2020. Metode pengkajian ini menggunakan program eviews dengan metode analisis regresi data panel. Sehingga mendapatkan hasil penelitian bahwa pajak penghasilan, nilai tukar, dan perjanjian hutang berpengaruh terhadap harga transfer.
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