Anggraeni, Inez Ayu (2020) PENGARUH PAJAK, MEKANISME BONUS, UKURAN PERUSAHAAN, KEPEMILIKAN ASING DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING. Undergraduate thesis, Universitas Stikubank.
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Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Pajak, Mekanisme Bonus, Ukuran Perusahaan, Kepemilikan Asing dan Tunneling Incentive terhadap Transfer Pricing. Penelitian ini dilakukan di Indonesia dengan menggunakan unit analisis perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia.Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia. Sampel yang masuk dalam kriteria penelitian sebanyak 54 perusahaan selama 3 tahun dengan metode pengambilan sampel menggunakan purposive sampling. Data pada penelitian ini dianalisis dengan teknik analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel pajak, mekanisme bonus, ukuran perusahaan dan tunneling incentive tidak berpengaruh terhadap transfer pricing, sedangkan variabel kepemilikan asing berpengaruh terhadap transfer pricing This study aims to examine and analyze the effect of tax, bonus mechanism, firm size, foreign ownership and tunneling incentive on transfer pricing. This research was conducted in Indonesia by using an analysis unit of manufacturing companies that listed on the Indonesia Stock Exchange. The population of this research is manufacturing companies that listed on the Indonesia Stock Exchange. The sample included in the criteria of this study are 54 companies with a sampling method using purposive sampling. The data in this study were analyze by multiple linear regression analysis techniques. The results of this study indicate that the tax, bonus mechanism, firm size and tunneling incentive variable has no effected on transfer pricing while foreign ownership has effected on transfer pricing.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2099 NIM.17.05.72.0011 |
| Uncontrolled Keywords: | Pajak, Mekanisme Bonus, Ukuran Perusahaan, Kepemilikan Asing, Tunneling Incentive, Transfer Pricing. |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | F Fahmi |
| Date Deposited: | 11 May 2020 02:33 |
| Last Modified: | 11 May 2020 02:33 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/6724 |
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