PENGARUH PAJAK, BONUS MECHANISM, EXCHANGE RATE DAN COMPANY SIZE TERHADAP TRANSFER PRICING (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021)
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Institusion

Universitas Sriwijaya

Author

NOVRYANTI, NOVRYANTI
Kalsum, Umi

Subject

HJ4629-4830 Income tax 

Datestamp

2023-05-16 07:36:59 

Abstract :
The study aims to analyze and determine the effect of Tax, Bonus Mechanism, Exchange Rate and Company Size on Transfer Pricing decision. The type of data used in this research is secondary data in the form of financial reports of companies sourced from www.idx.co.id website. The population of this reasearch is manufacturing companies listed on the Indonesia Stock Exchange from 2017-2021. Sampling was done using purposive sampling technique with a total sample of 70 samples. The data analysis technique used in this research is Multiple Linear Regression using the SPSS 24 program. The results show that the Tax variable has a negative and significant effect on Transfer Pricing. Bonus Mechanism and Exchange Rate have no significant effect on Transfer Pricing, while the Company Size variable has a positive significant effect towards Transfer Pricing. 

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RAMA_62201_01031181823213.pdf
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RAMA_62201_01031181823213_0203078202_01_front_ref.pdf
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RAMA_62201_01031181823213_0203078202_06_ref.pdf
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