ANALISIS PAJAK, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Pada Perusahaan Manufaktur di BEI periode 2016-2019)

CRISTINA, ISABELLA YORA (2020) ANALISIS PAJAK, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Pada Perusahaan Manufaktur di BEI periode 2016-2019). Undergraduate thesis, STIE Malangkucecwara.

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Abstract

The purpose of this research is to test the influence of taxes, tunneling Incentive, and bonus mechanisms against transfer pricingdecisions. The independent variables used in this study were 3 tax (X1), tunneling incentive (X2), and bonus mechanisms (X3). While the dependent variable in this study is transfer pricing (Y). The population in the study is a manufacturing company listed on the Indonesia Stock Exchange from 2016-2019, with a total population of 169 companies. Method of sampling using purposive sampling and obtained as many as 11 companies. The data used in this research is secondary data that is the annual financial report obtained through the official website of the Indonesia Stock Exchange. The analytical methods used in this study are multiple linear regression analyses with the help of SPSS. The results of this research show that tax does not affect the pricing decision, tunneling incentive has no effect on transfer pricingdecisions, and bonus mechanisms affect the decision on transfer pricing.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: tax, tunneling Incentive, mechanism Bonus, Transfer Pricing, Pajak, Mekanisme Bonus, Transfer Harga
Subjects: Perpajakan > Analisis Pelaporan Pajak
Perpajakan > Transfer Pricing
Divisions: S1 - Accounting Management
Depositing User: Library STIE MCE
Date Deposited: 22 Feb 2021 02:47
Last Modified: 22 Feb 2021 02:47
URI: http://repository.stie-mce.ac.id/id/eprint/867

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