PENGARUH TUNNELING INCENTIVE, MEKANISME BONUS, DAN KEPEMILIKAN ASING TERHADAP KEPUTUSAN TRANSFER PRICING PERIODE 2016-2018

ISDIPUTRA, FEISAL (2022) PENGARUH TUNNELING INCENTIVE, MEKANISME BONUS, DAN KEPEMILIKAN ASING TERHADAP KEPUTUSAN TRANSFER PRICING PERIODE 2016-2018. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh tunneling incentive, mekanisme bonus, dan kepemilikan asing terhadap keputusan perusahaan melakukan transfer pricing. Objek penelitian ini adalah 33 (tiga puluh tiga) perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Periode penelitian ini adalah tahun 2016 sampai dengan tahun 2018. Penelitian ini menggunakan pendekatan deskriptif kuantitatif. Karena itu, analisis data yang digunakan adalah analisis statistik dekriptif dalam bentuk uji asumsi klasik. Hasil penelitian menunjukan bahwa variable mekanisme bonus berpengaruh terhadap perusahaan melakukan transfer pricing, sedangkan tunneling incentive dan kepemilikan asing tidak berpengaruh terhadap terjadinya transfer pricing. Kata Kunci : Transfer pricing, tunneling incentive, mekanisme bonus, kepemilikan asing This study aims to determine and analyze the effect of tunneling incentives, bonus mechanisms, and foreign ownership on the company's decision to do transfer pricing. The object of this research is 33 (thirty three) manufacturing companies listed on the Indonesia Stock Exchange. The period of this research is 2016 to 2018. This research uses a quantitative descriptive approach. Therefore, the data analysis used is descriptive statistical analysis in the form of a classical assumption test. The results showed that the bonus mechanism variable had an effect on the company doing transfer pricing, while tunneling incentives and foreign ownership had no effect on the occurrence of transfer pricing. Keywords: Transfer pricing, tunneling incentives, bonus mechanisms, foreign ownership

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 22 009
NIM/NIDN Creators:	43216010167
Uncontrolled Keywords:	Transfer pricing, tunneling incentives, bonus mechanisms, foreign ownership
Subjects:	600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar > 657.04 Levels of Accounting/Tingkat Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif 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
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Dede Muksin Lubis
Date Deposited:	07 Jun 2022 07:15
Last Modified:	07 Jun 2022 07:15
URI:	http://repository.mercubuana.ac.id/id/eprint/62824

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