DETERMINATION OF DEBT COVENANT, COMPANY SIZE, AND EFFECTIVE TAX RATE ON TRANSFER PRICING IN COAL SUB-SECTOR MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE
DOI:
https://doi.org/10.29103/icofeb.v2i-.1064Keywords:
Debt Covenant, Size, Effective Tax RateAbstract
This study aims to determine the effect of Debt Covenant, Company Size, and Effective Tax Rate on
Transfer Pricing in Coal Mining Companies Listed on the Indonesian Stock Exchange. Observations
were conducted for 6 (six) years, namely from 2018-2023. This study uses a quantitative approach. The
population in this study were 44 coal sector companies listed on the Indonesia Stock Exchange. The
sampling technique used Purposive Sampling, for 12 companies for 6 years. The type of data used is
secondary data, the data analysis technique used is panel data regression analysis using eviews 12. The
results of the study show that Debt covenant has a positive but not significant effect on Transfer Pricing,
Company Size has a significant negative effect on Transfer Pricing and Effective Tax Rate has no effect
on Transfer Pricing.
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