PENGARUH PAJAK, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING (PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019)

AZHIM, FADHLIL and Fuadah, Luk Luk and Hidayat, Muhammad (2021) PENGARUH PAJAK, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING (PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031181621006.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (2MB) | Request a copy
	Text RAMA_62201_01031181621006_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (4MB) | Request a copy
Preview	Text RAMA_62201_01031181621006_0011057401_0209028801_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (867kB) | Preview
	Text RAMA_62201_01031181621006_0011057401_0209028801_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (385kB) | Request a copy
	Text RAMA_62201_01031181621006_0011057401_0209028801_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (465kB) | Request a copy
	Text RAMA_62201_01031181621006_0011057401_0209028801_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (376kB) | Request a copy
	Text RAMA_62201_01031181621006_0011057401_0209028801_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (170kB) | Request a copy
	Text RAMA_62201_01031181621006_0011057401_0209028801_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (283kB) | Request a copy
	Text RAMA_62201_01031181621006_0011057401_0209028801_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (901kB) | Request a copy

Abstract

This study aims to examine the effect of taxes, tunneling incentives and bonus mechanisms on transfer pricing, which consists of three independent variables, namely taxes, tunneling incentives, and bonus mechanisms with transfer pricing as the dependent variable. This study uses a sample of companies in the basic and chemical industry sectors during 2015-2019 using the purposive sampling method. The data used is obtained from the annual reports of companies in the basic and chemical industry sectors listed on the IDX. The data analysis techniques used include descriptive statistical tests, classical assumption tests, multiple linear regression tests, and hypothesis testing. The results of the study indicate that taxes have a positive effect on transfer pricing decisions, tunneling incentives have a negative effect on transfer pricing decisions, and the bonus mechanism has a positive effect on transfer pricing decisions.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax, Tunneling incentive, Bonus mechanism, and Transfer pricing.
Subjects:	H Social Sciences > HB Economic Theory > HB221-236 Price
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Fadhlil Azhim
Date Deposited:	22 Feb 2022 07:44
Last Modified:	22 Feb 2022 07:44
URI:	http://repository.unsri.ac.id/id/eprint/65384

Actions (login required)

View Item