PENGARUH PAJAK, MEKANISME BONUS DAN EXCHANGE RATE TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) (Studi Empiris Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Tahun 2013 - 2017)

LESTARI, KHAERUNISA INDAH (2020) PENGARUH PAJAK, MEKANISME BONUS DAN EXCHANGE RATE TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) (Studi Empiris Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Tahun 2013 - 2017). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to determine and analyze the effect of tax, bonus mechanism and exchange rates on transfer pricing decisions. this research uses secondary data from multinational companies' annual reports listed on the Indonesia Stock Exchange in the period 2013-2017. Using purposive sampling method with several predetermined criteria. The sample in this research with a total sample of 12 (Twelve) companies were taken in accordance with research criteria with SPSS version 21. The results of this research are indicate that tax has a negative effect to decisions on transfer pricing. and while, the bonus mechanism and exchange rate have no effect on the decision to determine the company's transfer price. Keywords : tax, bonus mechanism, exchange rate, and transfer pricing Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh dari pajak, mekanisme bonus dan exchange rate terhadap keputusan perusahaan melakukan transfer pricing. Penelitian ini menggunakan data sekunder laporan tahunan perusahaan multinasional yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Kemudian menggunakan metode purpossive sampling dengan beberapa kriteria yang telah ditentukan. Sampel dalam penelitian ini dengan jumlah sampel 12 (Dua Belas) perusahaan yang diambil sesuai dengan kriteria-kriteria penelitian dengan program SPSS versi 21. Hasil penelitian ini menunjukan bahwa pajak memiliki pengaruh negatif terhadap keputusan perusahaan dalam melakukan transfer pricing, sedangkan mekanisme bonus dan exchange rate tidak berpengaruh terhadap keputusan perusahaan dalam melakukan transfer pricing. Kata Kunci : Pajak, Mekanisme Bonus, Exchange Rate, dan Transfer Pricing

Item Type: Thesis (S1-Sarjana)
NIM: 43215110127
Uncontrolled Keywords: Pajak, Mekanisme Bonus, Exchange Rate, dan Transfer Pricing
Subjects: 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 > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
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 > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
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 > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
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 Jun 2020 05:24
Last Modified: 24 Jun 2020 05:24
URI: http://repository.mercubuana.ac.id/id/eprint/56011

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