PENGARUH BEBAN PAJAK, EXCHANGE RATE, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017)

DHARMAWAN, AHMAD (2019) PENGARUH BEBAN PAJAK, EXCHANGE RATE, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to determine and analyze the effect of tax expense, exchange rates, tunneling incentive and bonus mechanism on transfer pricing decisions. The object of this research is 20 (twenty) manufacturing companies listed on the Indonesia Stock Exchange. The research period is from 2015 to 2017. This study uses a quantitative descriptive approach. Therefore, data analysis is a statistical analysis in the form of a logistic regression test. The results of this research are indicate that the tax expense and tunneling incentive does not effect to decisions on transfer pricing, and while, the exchange rate and bonus mechanism have a effect of negative are the company's transfer pricing decision. Keywords : tax expense, exchange rate, tunneling incentive, bonus mechanism and transfer pricing Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh dari beban pajak, exchange rate, tunneling incentive dan mekanisme bonus terhadap keputusan perusahaan melakukan transfer pricing. Objek penelitian ini adalah 20 (dua puluh) perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Periode penelitian ini adalah tahun 2015 sampai dengan tahun 2017. Penelitian ini menggunakan pendekatan deskriptif kuantitatif. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi logistik. Hasil penelitian ini menunjukan bahwa beban pajak dan tunneling incentive tidak memiliki pengaruh terhadap keputusan perusahaan dalam melakukan transfer pricing, sedangkan exchange rate dan mekanisme bonus berpengaruh negatif terhadap keputusan perusahaan dalam melakukan transfer pricing. Kata Kunci : beban pajak, exchange rate, tunneling incentive dan transfer pricing.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 038
Call Number: SE/32/18/517
NIM: 43214110009
Uncontrolled Keywords: beban pajak, exchange rate, tunneling incentive dan transfer pricing.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 24 Jul 2019 04:11
Last Modified: 31 Oct 2019 04:27
URI: http://repository.mercubuana.ac.id/id/eprint/49573

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