PENGARUH PAJAK, MEKANISME BONUS, DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia periode 2016 Sampai 2020)

SEPTIANINGRUM, WULANDARI (2022) PENGARUH PAJAK, MEKANISME BONUS, DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia periode 2016 Sampai 2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh dari pajak, mekanisme bonus dan tunneling incentive terhadap keputusan perusahaan melakukan transfer pricing. Penelitian ini menggunakan data sekunder laporan tahunan perusahaan multinasional yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Kemudian menggunakan metode purpossive sampling dengan beberapa kriteria yang telah ditentukan. Sampel dalam penelitian ini dengan jumlah sampel 16 (Enam Belas) perusahaan yang diambil sesuai dengan kriteria-kriteria penelitian dengan program SPSS versi 25. Hasil penelitian ini menunjukan bahwa mekanisme bonus berpengaruh terhadap keputusan perusahaan dalam melakukan transfer pricing, sedangkan pajak dan tunneling incentive tidak berpengaruh terhadap keputusan perusahaan dalam melakukan transfer pricing, Kata Kunci : Pajak, Mekanisme Bonus, dan Tunneling Incentive terhadap Transfer pricing The purpose of this research is to determine and analyze the effect of tax, bonus mechanism and tunneling incentive on transfer pricing decisions. this research uses secondary data from multinational companies' annual reports listed on the Indonesia Stock Exchange in the period 2016-2020.Using purposive sampling method with several predetermined criteria. The sample in this research with a total sample of 16 (Sixteen) companies were taken in accordance with research criteria with SPSS version 25.The results of this study indicate that the bonus mechanism affects the company's decision to transfer pricing, while taxes and tunneling incentives have no effect on the company's decision to transfer pricing. Keywords : tax, bonus mechanism, tunneling incentive, and transfer pricing

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 192
Call Number: SE/32/22/127
NIM/NIDN Creators: 43218110071
Uncontrolled Keywords: tax, bonus mechanism, tunneling incentive, and transfer pricing
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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: ADELINA HASNA SETIAWATI
Date Deposited: 01 Nov 2022 03:44
Last Modified: 01 Nov 2022 03:44
URI: http://repository.mercubuana.ac.id/id/eprint/71157

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