PENGARUH PAJAK, DEBT CONVENANT, EXCHANGE RATE TERHADAP PENGAMBILAN KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014

ABSTRACT Dinny Anggraeni, 2017 : The Influence Of Tax, Debt Convenant, Exchange Rate On Transfer Pricing Decision Of Manufacture Companies Listed With The Indonesia Stock Exchange From 2012 To 2014. Thesis Department Of Accounting Faculty Of Economics, State University Of Jakarta. This research aims to determine the factors that influence the decision of transfer pricing in manufacturing companies. The dependent variable in this research is transfer pricing. The independent variables in this study are taxes, debt covenants, exchange rate. This research using manufacturing companies listed on Indonesia Stock Exchange that have a related party with the foreign company. The research period is 2012 until 2014. The data obtained by purposive sampling techniques and using multiple regression analysis. The test results showed simultaneous tax, debt covenants, exchange rate effect on transfer pricing decisions. Partial results of hypothesis testing showed that debt convenant, exchange rate significantly influence of transfer pricing, and tax does not significantly influence of transfer pricing. Keywords : Tax, Debt Convenant, Exchange Rate, Related Party, Transfer Pricin