PENGARUH TAX MINIMIZATION, MEKANISME BONUS DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)

KUSUMO, MUHAMAD ANGGORO ADJI (2022) PENGARUH TAX MINIMIZATION, MEKANISME BONUS DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to obtain empirical evidence regarding the effect of Tax Minimization, Bonus Mechanism, and Tunneling Incentive for Transfer Pricing. The data used in this study is secondary data in the form of reports financial and annual reports of Mining Companies in the Mining Sector listed on the Indonesia Stock Exchange for the period 2017 – 2021. The technique used in this research is regression analysis technique, with a total of 96 mining companies in the mining sector. The sample used in this study as many as 95 companies, with the sampling method that is purposive sampling technique. Data collection is done by downloading financial reports and annual reports through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The results of this study indicate that Tax Minimization has a significant positive effect on Transfer Pricing while Bonus and Tunneling Incentive mechanisms have no significant effect on Transfer Pricing. Keywords: Tax Minimization, Bonus Mechanism, Tunneling Incentive, and Transfer Pricing Penelitian ini bertujuan untuk memperoleh bukti empiris terkait pengaruh Tax Minimization, Mekanisme Bonus, dan Tunneling Incentive terhadap Transfer Pricing. Data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan keuangan dan laporan tahunan Perusahaan Pertambangan Sektor Pertambangan yang terdaftar pada Bursa Efek Indonesia untuk periode 2017 – 2021. Teknik yang digunakan dalam penelitian ini yaitu teknik analisis regresi, dengan populasi sejumlah 95 perusahaan Pertambangan Sektor Pertambangan. Sampel yang digunakan dalam dalam penelitian ini sebanyak 95 perusahaan, dengan metode pengambilan sampel yaitu teknik purposive sampling. Pengumpulan data dilakukan dengan cara mengunduh laporan keuangan serta laporan tahunan melalui situs resmi milik Bursa Efek Indonesia yaitu www.idx.co.id. Hasil dari penelitian ini menunjukkan bahwa Tax Minimization berpengaruh positif signifikan terhadap Transfer Pricing sedangkan Mekanisme Bonus dan Tunneling Incentive tidak berpengaruh signifikan terhadap Transfer Pricing. Kata Kunci: Tax Minimization, Mekanisme Bonus, Tunneling Incentive, dan Transfer Pricing

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 237
Call Number: SE/32/22/153
NIM/NIDN Creators: 43218110163
Uncontrolled Keywords: Tax Minimization, Mekanisme Bonus, Tunneling Incentive, dan Transfer Pricing
Subjects: 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
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: ADELINA HASNA SETIAWATI
Date Deposited: 26 Nov 2022 06:35
Last Modified: 26 Nov 2022 06:35
URI: http://repository.mercubuana.ac.id/id/eprint/71979

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