PENGARUH TARIF PAJAK, TUNNELING INCENTIVE, KEPEMILIKAN ASING, DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING ( Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2015-2019 )

MUTIANNISA, ANNA (2021) PENGARUH TARIF PAJAK, TUNNELING INCENTIVE, KEPEMILIKAN ASING, DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING ( Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2015-2019 ). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

The purpose of this study was to test empirically the effect of tax rates, tunneling incentives, foreign ownership, and bonus mechanisms on transfer pricing decisions. The sample selection in this study was carried out by purposive sampling. Based on the criteria, 12 companies were sampled. The data used in this research is secondary archival data. Secondary archive data is obtained from the annual reports of manufacturing companies for 2015-2019 which are sourced from www.idx.co.id. The data analysis technique used descriptive statistics, normality test, classic assumption test, and hypothesis testing with multiple linear regression with the help of the SPSS 23 program. The results of this study indicate that tax rates have a positive effect on transfer pricing, tunneling incentives have a negative effect on transfer pricing, foreign ownership has a negative effect on transfer pricing, and the bonus mechanism has a positive effect on transfer pricing.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: Transfer pricing, tax rates, tunneling incentives, foreign ownership, bonus mechanisms
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 07 Apr 2022 01:17
Last Modified: 07 Apr 2022 01:17
URI: https://repository.ump.ac.id:80/id/eprint/11323

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