ARIFIN, ZAENAL (2017) PENGARUH BEBAN PAJAK PERUSAHAAN, TUNNELING INCENTIVE DAN BONUS PLAN TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Kasus Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Periode Tahun 2011 - 2015). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRACT This study aims to determine the influence of tax expenses, tunneling incentive, and bonus plan on transfer pricing decisions on manufacturing companies listed in Indonesia Stock Exchange 2011-2015. Independent variables used in this study is tax expenses, tunneling incentive, and bonus plan as well as the dependent variable used is transfer pricing. The population in this research is manufacturing companies listed in Indonesian Stock Exchange during the years 2011-2015 with the sampling technique used is purposive sampling. Data obtained by 23 companies (115 samples) within a period of three years for companies listed on the Stock Exchange. The analytical method used is logistic regression analysis. The result of this research showed that tax expenses, tunneling incentive, and bonus plan does not significantly influence transfer pricing decisions. Keywords: transfer pricing, tax expense, tunneling incentive, bonus plan ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh beban pajak, tunneling incentive, dan bonus plan terhadap keputusan transfer pricing pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011- 2015. Variabel independen yang digunakan dalam penelitian ini adalah beban pajak, tunneling incentive, dan bonus plan serta variabel dependen yang digunakan adalah transfer pricing. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2011-2015 dengan teknik pengambilan sampel purpose sampling. Data yang diperoleh sebanyak 23 perusahaan (115 sampel) dalam kurun waktu lima tahun untuk perusahaan manufaktur yang terdaftar di BEI. Metode analisis yang digunakan adalah analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa pajak, tunneling incentive, dan bonus plan tidak berpengaruh signifikan terhadap keputusan transfer pricing. Kata kunci: transfer pricing, beban pajak, tunneling incentive, bonus plan
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 17 029 |
| NIM/NIDN Creators: | 43213310007 |
| Uncontrolled Keywords: | Kata kunci: transfer pricing, beban pajak, tunneling incentive, bonus plan |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.6 Investment/Investasi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 05 Jul 2022 04:29 |
| Last Modified: | 05 Jul 2022 04:29 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/64487 |
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