PENGARUH EXCHANGE RATE, TUNNELING INCENTIVE DAN MEKANISME BONUS TERHADAP TINDAKAN TRANSFER PRICING (Studi Empriris Pada Perusahaan Manufaktur Subsektor Otomotif dan Komponen Yang Terdaftar di BEI Tahun 2014-2019)

KUSWATI, PUTRI SETIA (2021) PENGARUH EXCHANGE RATE, TUNNELING INCENTIVE DAN MEKANISME BONUS TERHADAP TINDAKAN TRANSFER PRICING (Studi Empriris Pada Perusahaan Manufaktur Subsektor Otomotif dan Komponen Yang Terdaftar di BEI Tahun 2014-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of Exchange Rate, Tunneling Incentive, and Bonus Mechanism on Transfer Pricing. The data used is secondary data and the method used is panel data regression analysis with the help of the E-Views 9 program. The sample in this study consisted of 7 automotive and component manufacturing companies listed on the IDX from 2014-2019, with the sample taking method using purposive sampling. The results of this study indicate that the exchange rate has a negative effect on transfer pricing, tunneling incentives have a positive effect on transfer pricing, and finally the bonus mechanism has a negative effect on transfer pricing. Keywords: Transfer Pricing, Exchange Rate, Tunneling Incentive, and bonus mechanism. Penelitian ini bertujuan untuk menguji pengaruh Exchange Rate, Tunneling Incentive, dan Mekanisme Bonus terhadap Transfer Pricing. Data yang digunakan merupakan data sekunder dan metode yang digunakan yaitu analisis regresi data panel dengan bantuan program E-Views 9. Sampel dalam penelitian ini terdiri dari 7 perusahaan Manufaktur Subsektor Otomotif dan Komponen yang terdaftar di BEI dari tahun 2014-2019, dengan metode pengambilan sampel menggunakan purposive sampling. Hasil penelitian ini menunjukkan bahwa exchange rate berpengaruh negatif terhadap transfer pricing, tunneling incentive berpengaruh positif terhadap transfer pricing, dan yang terakhir mekanisme bonus berpengaruh negatif terhadap transfer pricing. Kata Kunci : Transfer Pricing, Exchange Rate, Tunneling Incentive, dan Mekanisme bonus.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217010196
Uncontrolled Keywords: Transfer Pricing, Exchange Rate, Tunneling Incentive, dan Mekanisme bonus.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 28 Mar 2022 03:00
Last Modified: 28 Mar 2022 03:00
URI: http://repository.mercubuana.ac.id/id/eprint/58890

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