PUTRI, SHUWELVIA (2018) PENGARUH TUNNELING INCENTIVE, MEKANISME BONUS DAN EXCHANGE RATE TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia tahun 2014-2016). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study was aimed to assess the effect of tunneling incentive, bonus mechanism, and exchange rate to the decision of transfer pricing. Secondary data was used by accessing the web www.idx.co.id. The manufacturing companies that are listed in Bursa Efek Indonesia year 2014-2016 was used as population. The sampling technique was purposive sampling. The sample size in amount of 69 observations. Logistic regression is a data analysis technique used in this study. The results showed that both of tunneling incentive significantly influences transfer pricing decision. While the bonus mechanism and exchange rate does not affect the transfer pricing decision. The determination coefficients was 0.317, means 31.7% decision of transfer pricing was affected by those variable, while the rest was explained by other variables. These results showed there are still many variables beyond this study to explain the transfer pricing. Keywords : Tunneling Incentive, Bonus Mechanism, Exchange Rate and Transfer Pricing Penelitian ini bertujuan untuk menguji pengaruh tunneling incentive, mekanisme bonus dan exchange rate terhadap keputusan transfer pricing. Data sekunder dipergunakan dalam penelitian ini yang diperoleh dari mengakses web www.idx.co.id. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Jumlah sampel dalam penelitian ini berjumlah 69 pengamatan. Regresi logistik merupakan teknik analisis data yang digunakan dalam penelitian ini. Hasil dari penelitian ini menyimpulkan bahwa tunneling incentive berpengaruh signifikan terhadap keputusan transfer pricing. Sedangkan mekanisme bonus dan exchange rate tidak berpengaruh terhadap keputusan transfer pricing. Koefisien determinasi sebesar 0,317 yang berarti 31,7% keputusan transfer pricing dipengaruhi oleh variabel tersebut, sedangkan sisanya dijelaskan oleh variabel lain. Hasil ini menunjukkan masih banyak variabel di luar penelitian yang dapat menjelaskan transfer pricing. Kata Kunci : Tunneling Incentive, Mekanisme Bonus, Exchange Rate dan Transfer Pricing
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