PENGARUH PAJAK, MEKANISME BONUS, TUNNELING INCENTIVE, EXCHANGE RATE DAN LEVERAGE TERHADAP TRANSFER PRICING(Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2019)(BEI) Tahun 2017-2019)

ADELIA, TSAMARA AYU and Ermadiani, Ermadiani and Rahmawati, Meita (2021) PENGARUH PAJAK, MEKANISME BONUS, TUNNELING INCENTIVE, EXCHANGE RATE DAN LEVERAGE TERHADAP TRANSFER PRICING(Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2019)(BEI) Tahun 2017-2019). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to empirically test the effect of taxes, bonus mecanism, tunneling incentive, exchange rate and leverage on transfer pricing. The data in this study used quantitative methods. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 which amounted to 141 companies and research samples totaling 56 companies using purposive sampling method. Hypothesis testing uses multiple linear regression analysis techniques using SPSS version 26 application. The results of this study indicate that tax and leverage has no significant effect on transfer pricing, while bonus mekanism, tunneling incentive and exchange rate had a significant effect on transfer pricing. Researcher hopes that the government can contined in the develop tax regulations and minimize gaps that are often used by companies in conducting transfer pricing. Subsequent research can use other variables related to transfer pricing and using companies in other sectors so it can provide wider results on the implementation of transfer pricing.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax, Bonus Mekanism, Tunneling Incentive, Exchange Rate, Leverage, Transfer Pricing.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Tsamara Ayu Adelia
Date Deposited:	16 Sep 2021 07:16
Last Modified:	16 Sep 2021 07:16
URI:	http://repository.unsri.ac.id/id/eprint/54133

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