ANALISIS PAJAK, TUNNELING INCENTIVE, DAN
MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER
PRICING
(Studi Pada Perusahaan Manufaktur di BEI periode 2016-2019)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Malangkucecwara
Author
CRISTINA, ISABELLA YORA
Subject
Analisis Pelaporan Pajak
Datestamp
2021-02-22 02:47:52
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.
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.
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