PENGARUH EXCHANGE RATE, DEBT COVENANT, TUNNELING INCENTIVE, MEKANISME BONUS, DAN KEPEMILIKAN ASING TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2018-2022

PUTRI, AYU FITRIA and Fuadah, Luk luk (2023) PENGARUH EXCHANGE RATE, DEBT COVENANT, TUNNELING INCENTIVE, MEKANISME BONUS, DAN KEPEMILIKAN ASING TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2018-2022. Undergraduate thesis, Sriwijaya University.

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Abstract

Transfer pricing for the tax authority is an effort to avoid high tax burdens. However, in deciding whether the company is correct in carrying out transfer pricing, it is best to pay attention to the principles of fairness and justice, and special relationships. As companies develop, it is not just avoiding the tax burden that is a factor in companies carrying out transfer pricing. The aim of this research is to analyze the influence of exchange rate variables, debt covenant, tunnel incentive, bonus cehanisme and foreign ownership on transfer pricing behavior. The population of this research is manufacturing companies listed on the IDX in the 2018-2022 period. By using purposive sampling technique. From a population of 193, 30 samples of companies were obtained which will be studied using the SPSS 26 program. The results of this research show that exchange rates, tunnel incentives and foreign ownership have an influence on transfer pricing. Meanwhile, the debt covenant variable and the bonus mechanism have no effect on transfer pricing. Keywords: Transfer pricing, Exchange Rate, Debt Covenant, Tunneling Incentive, Bonus Mechanism, and Foreign Ownership

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Transfer pricing, Exchange Rate, Debt Covenant, Tunneling Incentive, Mekanisme Bonus, dan Kepemilikan asing
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ayu Fitria Putri
Date Deposited:	18 Oct 2023 05:25
Last Modified:	18 Oct 2023 05:25
URI:	http://repository.unsri.ac.id/id/eprint/129914

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