PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS DAN EXCHANGE RATE TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2018)

UTAMA, RAIH TRADA (2020) PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS DAN EXCHANGE RATE TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This research aims to know the influence of tax expense, tunneling incentives, bonus mechanisms and exchange rates on transfer pricing. Independent variables in this research were tax expense, tunneling incentives, bonus mechanisms and exchange rates and dependent variable used is transfer pricing. This research used secondary data in financial statement or annual reports of firm in Indonesia Stock Exchange. The population this research is was manufacturing firm listed on the Indonesia Stock Exchange in 2015-2018. The research using purposive sampling method with a total amount of samples were 20 firms. The method of analysis in this research used logistic regression. This research shows that tax expense and tunneling incentive has a negative influence on transfer pricing. While bonus mechanism and exchange rate has no effect on transfer pricing. Keywords: Transfer pricing, Tax, Tunneling Incentive, Bonus Mechanism, Exchange Rate Penelitian ini bertujuan untuk mengetahui pengaruh beban pajak, tunneling incentive, mekanisme bonus dan exchange rate terhadap transfer pricing. Variable independen yang digunakan dalam penelitian ini adalah beban pajak, tunneling incentive, mekanisme bonus dan exchange rate serta variable dependen yang digunakan adalah transfer pricing. Penelitian ini menggunakan data sekunder pada laporan keuangan atau laporan tahunan yang telah dipublikasi oleh perusahaan di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Penelitian menggunakan metode purposive sampling dengan jumlah total sampel sebanyak 20 perusahaan. Metode analisis dalam penelitian menggunakan regresi logistik. Hasil penelitian ini menunjukkan bahwa beban pajak dan tunneling incentive berpengaruh negatif terhadap transfer pricing. Sedangkan mekanisme bonus dan exchange rate tidak berpengaruh terhadap transfer pricing. Kata Kunci: Transfer pricing, Beban Pajak, Tunneling Incentive, Mekanisme Bonus, Exchange Rate

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 181
NIM/NIDN Creators: 43217120134
Uncontrolled Keywords: Transfer pricing, Beban Pajak, Tunneling Incentive, Mekanisme Bonus, Exchange Rate
Subjects: 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
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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 16 Feb 2022 04:59
Last Modified: 16 Feb 2022 04:59
URI: http://repository.mercubuana.ac.id/id/eprint/56195

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