PENGARUH PAJAK, PROFITABILITAS, TUNNELING INCENTIVE DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Empiris Pada Perusahaan Consumer Non – Cyclicals Yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2022)

ARDHAN, M. RIVALDI DERRY and Budiman, Anton Indra (2024) PENGARUH PAJAK, PROFITABILITAS, TUNNELING INCENTIVE DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Empiris Pada Perusahaan Consumer Non – Cyclicals Yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2022). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031282025052.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (2MB) | Request a copy
	Text RAMA_62201_01031282025052_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (8MB) | Request a copy
	Text RAMA_62201_01031282025052_0016107709_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (2MB)
	Text RAMA_62201_01031282025052_0016107709_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (739kB) | Request a copy
	Text RAMA_62201_01031282025052_0016107709_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (599kB) | Request a copy
	Text RAMA_62201_01031282025052_0016107709_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (567kB) | Request a copy
	Text RAMA_62201_01031282025052_0016107709_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (324kB) | Request a copy
	Text RAMA_62201_01031282025052_0016107709_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (329kB) | Request a copy
	Text RAMA_62201_01031282025052_0016107709_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (317kB) | Request a copy

Abstract

This research aims to examine the influence of Tax, Profitability, Tunneling Incentive and Bonus Mechanism on Transfer Pricing Decisions. The object of this research is Consumer Non Cyclicals companies listed on the Indonesian stock exchange in 2017-2022. By using the purposive sampling method, total sample for this research was 12 companies with a total of 72 observations. The independent variables were Tax, Profitability, Tunneling Incentive and Bonus Mechanism. Meanwhile, the dependent variable used is Transfer Pricing. This research uses a quantitative approach with the type of data in the form of secondary data. This research was tested using multiple linear regression analysis techniques using SPSS version 25. The research results showed that the Profitability and Tunneling Incentive variables had a significant negative effect on the Transfer Pricing Decision, while the Tax and Bonus Mechanism variables had no effect on the Transfer Pricing Decision.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Accounting, Transfer Pricing, Taxes, Profitability, Tunneling Incentive, Bonus Mechanism
Subjects:	H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	M. Rivaldi Derry Ardhan
Date Deposited:	18 Jul 2024 04:43
Last Modified:	18 Jul 2024 04:43
URI:	http://repository.unsri.ac.id/id/eprint/151643

Actions (login required)

View Item