SETIAWAN, TITA SAVIRA (2020) PENGARUH PAJAK, MEKANISME BONUS, UKURAN PERUSAHAAN, KEPEMILIKAN ASING DAN TUNNELLING INCENTIVE TERHADAP PRAKTIK TRANSFER PRICING. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This aims of this research are to examine and to find empirical evidence about the effect of tax, bonus mechanisms, company size, foreign ownership and tunneling incentives on transfer pricing. The population of this research is Various Industrial Manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. Sampling was carried out using a purposive sampling method, with several criteria determined. The sample size used in this study was 10 companies. In this research, hypothesis testing is carried out using multiple linear regression analysis and using the Statistical Product and Service Solutions (SPSS) application program. The results of this study indicate that independent variables of tax, bonus mechanism, company size, foreign ownership and tunneling incentive have a significant effect on transfer pricing of 36.1%, while 63.9% are influenced by other variables not explained in this study. But partially, only company size and tunneling incentive variables affect transfer pricing, while tax, bonus mechanisms, and foreign ownership don’t affect transfer pricing. Key: Tax, Bonus Mechanism, Company Size, Foreign Ownership and Tunneling Incentive for Transfer Pricing Penelitian ini bertujuan untuk menguji pengaruh dari pajak, mekanisme bonus, ukuran perusahaan, kepemilikan asing dan tunneling incentive terhadap praktik transfer pricing. Populasi penilitian ini adalah perusahaan Manufaktur Aneka Industri yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling, dengan beberapa kriteria yang sudah ditentukan. Ukuran sampel yang digunakan dalam penilitian ini adalah 10 perusahaan. Dalam penilitan ini, pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda dan menggunakan program aplikasi Statistical Product and Service Solutions (SPSS). Hasil dari penelitian ini menunjukkan bahwa variabel independen pajak, mekanisme bonus, ukuran perusahaan, kepemilikan asing dan tunneling incentive berpengaruh signifikan terhadap transfer pricing sebesar 36,1%, sedangkan 63,9% dipengaruhi oleh variabel lain yang tidak dijelaskan dalam penelitian ini. Namun secara parsial, hanya variabel ukuran perusahaan dan tunneling incentive yang berpengaruh terhadap transfer pricing, sedangkan pajak, mekanisme bonus, dan kepemilikan asing tidak berpengaruh terhadap transfer pricing. Kunci: Pajak, Mekanisme Bonus, Ukuran Perusahaan, Kepemilikan Asing dan Tunnieling Incentive Terhadap Transfer Pricing
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