YULFIRA, REGIA (2021) PENGARUH PAJAK, TUNNELING INCENTIVE DAN MEKANISME BONUS TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia periode 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
This research aims to determine the tax, tunneling incentive and bonus mechanism on transfer pricing on manufacture companies food and beverage sector listed in the Indonesia Stock Exchange 2017 – 2019 period. Transfer pricing become a main focus related to the presence of globalization phenomenon that creates multinational companies and the emergence of subsidiaries in different countries. This research is conducted on 54 data from 18 samples companies by using associative design and quantitative approach. Data analysis used is statistical analysis in the form of correlation test and regression equation test. This research results showed that tax not significant effect and tunneling incentive variable have a significant effect on transfer pricing, however bonus mechanism variable do not have significant effect on transfer pricing on manufacture companies food and beverage sector 2017 – 2019 period. Keywords: Tax, Tunneling Incentive, Bonus Mechanism, Transfer Pricing Penelitian ini bertujuan mengetahui pengaruh pajak, tunneling incentive dan mekanisme bonus terhadap transfer pricing pada perusahaan manufaktur sektor food and beverage yang terdaftar di Bursa Efek Indonesia periode tahun 2017 – 2019. Transfer pricing menjadi fokus utama terkait dengan adanya fenomena globalisasi yang membuat perusahaan multinasional dan kemunculan anak perusahaan di berbagai negara. Penelitian ini dilakukan terhadap 54 data dari 18 sampel perusahaan dengan menggunakan desain asosiatif dan pendekatan kuantitatif. Analisis data yang digunakan adalah analisis statistik dalam bentuk uji hubungan dan uji persamaan regresi. Hasil penelitian ini menunjukkan bahwa variabel pajak tidak berpengaruh signifikan dan tunneling incentive berpengaruh dan signifikan terhadap transfer pricing, tetapi variabel mekanisme bonus tidak berpengaruh dan signifikan pada transfer pricing pada perusahaan manufaktur sektor food and beverage periode 2017 – 2019. Kata Kunci: Pajak, Tunneling Incentive, Mekanisme Bonus, Transfer Pricing
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43218110142 |
| Uncontrolled Keywords: | Tax, Tunneling Incentive, Bonus Mechanism, Transfer Pricing, Pajak, Tunneling Incentive, Mekanisme Bonus, 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ORYZA LUVITA |
| Date Deposited: | 20 Apr 2022 02:34 |
| Last Modified: | 20 Apr 2022 02:34 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/60175 |
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