PENGARUH BEBAN PAJAK PENGHASILAN, BONUS PLAN DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019-2021)

SARI, LULU PUSPITA (2024) PENGARUH BEBAN PAJAK PENGHASILAN, BONUS PLAN DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019-2021). S1 thesis, Universitas Mercu Buana-Menteng.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh beban pajak penghasilan, bonus plan dan tunneling incentive terhadap transfer pricing. Populasi penelitian ini adalah seluruh perusahaan Manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2019-2021 sebanyak 61 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling dan diperoleh 33 dataobservasi. Penelitian ini merupakan penelitian kausal dan teknik analisis data dilakukan dengan analisis regresi linier berganda dengan menggunakan program spss versi 26. Hasil analisis data menunjukkan bahwa Beban pajak penghasilan tidak berpengaruh terhadap transfer pricing, Bonus plan berpengaruh positif terhadap transfer pricing dan Tunneling incentive tidak berpengaruh terhadap transfer pricing. This research aims to analyze the influence of income tax burden, bonus plans and tunneling incentives on transfer pricing. The population of this research is all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period, totaling 61 companies. The sampling technique in this research used a purposive sampling technique and 33 observation data were obtained. This research is causal research and data analysis techniques are carried out using multiple linear regression analysis using the SPSS version 26 program. The results of data analysis show that income tax burden has no effect on transfer pricing, bonus plans have a positive effect on transfer pricing and tunneling incentives have no effect on transfers pricing.

Item Type:	Thesis (S1)
NIM/NIDN Creators:	43218120083
Uncontrolled Keywords:	Beban pajak penghasilan, Bonus plan, Tunneling incentive, Transfer pricing Income tax burden, Bonus plan, Tunneling incentive, 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:	ANISA DESI SAFITRI
Date Deposited:	14 Sep 2024 02:42
Last Modified:	14 Sep 2024 02:42
URI:	http://repository.mercubuana.ac.id/id/eprint/91396

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