PENGARUH PAJAK, INTANGIBLE ASSET, MEKANISME BONUS DAN EXCHANGE RATE TERHADAP TRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023)

MUHAMMAD, AGIS and Budiman, Anton Indra (2024) PENGARUH PAJAK, INTANGIBLE ASSET, MEKANISME BONUS DAN EXCHANGE RATE TERHADAP TRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031282025124.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01031282025124_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (15MB) | Request a copy
	Text RAMA_62201_01031282025124_0016107709_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (526kB)
	Text RAMA_62201_01031282025124_0016107709_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (243kB) | Request a copy
	Text RAMA_62201_01031282025124_0016107709_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (235kB) | Request a copy
	Text RAMA_62201_01031282025124_0016107709_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (333kB) | Request a copy
	Text RAMA_62201_01031282025124_0016107709_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (25kB) | Request a copy
	Text RAMA_62201_01031282025124_0016107709_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (155kB) | Request a copy
	Text RAMA_62201_01031282025124_0016107709_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (440kB) | Request a copy

Abstract

This study aims to examine the effect of taxes, intangible assets, bonus mechanisms, and exchange rates on transfer pricing in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2019 to 2023. The research method used is a quantitative approach. The sampling technique employed is purposive sampling, selecting 12 companies with a research period of 5 years. Data analysis was conducted using the Statistical Program for Social Science (SPSS) version 26.0 with descriptive statistics and logistic regression. The results of this study show that taxes have an effect on transfer pricing, intangible assets have an effect on transfer pricing, bonus mechanisms do not affect transfer pricing, and exchange rates do not affect transfer pricing. Keywords: Taxes, Intangible Assets, Bonus Mechanisms, Exchange Rate, and Transfer Pricing

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Accounting,Taxes, Intangible Assets, Bonus Mechanisms, Exchange Rate, and Transfer Pricing
Subjects:	H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Agis Muhammad
Date Deposited:	19 Nov 2024 02:10
Last Modified:	19 Nov 2024 02:10
URI:	http://repository.unsri.ac.id/id/eprint/159552

Actions (login required)

View Item