PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN ASING, PAJAK, EXCHANGE RATE, DAN MEKANISME BONUS TERHADAP TRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019)

VERANIKA, RAHMONA and Fuadah, Luk Luk and Kalsum, Umi (2022) PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN ASING, PAJAK, EXCHANGE RATE, DAN MEKANISME BONUS TERHADAP TRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of company size, foreign ownership, taxes, exchange rates and bonus mechanisms on transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 2019. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample was determined using purposive sampling at 140 companies. This study uses secondary data and the type of data in this study is documentary data. The data analytical technique used in this study is multiple linear regression analysis, The results of the study show that company size, foreign ownership, tax, exchange rates and bonus mechanisms have no effect on transfer pricing. Keywords: Company Size, Foreign Ownership, Tax, Exchange Rate, Bonus Mechanism, Transfer Pricing.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Ukuran Perusahaan, Kepemilikan Asing, Pajak, Exchange Rate, Mekanisme Bonus, Transfer Pricing
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Rahmona veranika
Date Deposited: 12 Feb 2023 14:17
Last Modified: 12 Feb 2023 14:17
URI: http://repository.unsri.ac.id/id/eprint/89439

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