期刊名称：International Journal of Early Childhood Special Education
电子版ISSN：1308-5581
出版年度：2022
卷号：14
期号：3
页码：2722-2729
DOI：10.9756/INT-JECSE/V14I3.331
语种：English
出版社：International Journal of Early Childhood Special Education
摘要：Introduce: For the 2016-2020 timeframe, this study will determine and investigate the influence of Tunneling Incentive and Managerial Ownership factors on Transfer Pricing in manufacturing enterprises in the various sub-automotive and component industrial sectors listed on the IDX. Method. This study employs quantitative methodologies and secondary data. From 2016 through 2020, six companies will be researched for five years each year. Multiple linear regression analysis was employed in this study. For hypothesis testing, data was processed using the SPSS application with a significance level of 0.05. Result: This shows that Tunneling Incentive has a positive and significant effect on Transfer Pricing. Managerial Ownership Transfer Pricing is unaffected by this. Conclusion. The Tunneling Incentive and Managerial Ownership have a favorable and large impact on Transfer Pricing at the same time.
关键词：Tunneling Incentive;Managerial Ownership;Transfer Pricing;Multiple Linear Regression
