ANALISA FAKTOR-FAKTOR PENGAMBILAN KEPUTUSAN TRANSFER PRICING PERUSAHAAN

SINTIA, SARAH and Subeki, Ahmad and Abukosim, Abukosim (2019) ANALISA FAKTOR-FAKTOR PENGAMBILAN KEPUTUSAN TRANSFER PRICING PERUSAHAAN. Undergraduate thesis, Sriwijaya University.

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Abstract

ABSTRAK ANALISA FAKTOR-FAKTOR PENGAMBILAN KEPUTUSAN TRANSFER PRICING PERUSAHAAN Oleh : Sarah Sintia Abukosim, S.E., M.M., Ak Ahmad Subeki., S.E., M.M., Ak., CA Penelitian ini bertujuan untuk mengetahui pengaruh pajak, tunneling incentive, mekanisme bonus, dan ukuran perusahaan terhadap keputusan untuk melakukan transfer pricing. Variabel independen dalam penelitian ini adalah pajak, tunneling incentive, mekanisme bonus, dan ukuran perusahaan. Variabel dependen dalam penelitian ini adalah transfer pricing. Penelitian ini menggunakan perusahaan di sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2015 – 2017 sebagai sampel. Penelitian ini menggunakan model regresi logistik sebagai metode analisis. Hasil dari penelitian ini memberikan bukti bahwa pajak dan ukuran perusahaan berpengaruh secara simultan terhadap keputusan transfer pricing sedangkan tunneling incentive dan mekanisme bonus tidak berpengaruh secara simultan terhadap keputusan transfer pricing. Kata kunci : Pajak, Tunneling Incentive, Mekanisme Bonus, Ukuran Perusahaan, Transfer Pricing ABSTRACT ANALYSIS OF FACTORS DECISION MAKING TRANSFER PRICING COMPANY By: Sarah Sintia Abukosim, S.E., M.M., Ak Ahmad Subeki., S.E., M.M., Ak., CA This research aims to determine the effect of taxes, tunneling incentive, bonus mechanism, and size of the company on the decision making transfer pricing. The independence variable in this research is taxes, tunneling incentive, bonus mechanism, and size of the company. The dependent variable in this research is transfer pricing. This research uses chemical and basic sectors listed on the Indonesian Stock Exchange period 2015-2017 as the sample. This research uses logistic regression model as the analytical method. The results of this research provide evidence that taxes and size of the company simultaneosly againts the decision transfer pricing while tunneling incentive and bonus mechanism does not influence simultaneosly to the decision transfer pricing. Keywords: Taxes, Tunneling Incetive, Bonus Mechanism, Size of The Company, Transfer Pricing

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Pajak, Tunneling Incentive, Mekanisme Bonus, Ukuran Perusahaan, Transfer Pricing
Subjects: H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
H Social Sciences > HJ Public Finance > HJ2351 Inflation and taxation
Divisions: Faculty of Economics > 62201-Accounting (S1)
Depositing User: Sarah Sintia
Date Deposited: 30 Jan 2020 04:37
Last Modified: 30 Jan 2020 04:37
URI: http://repository.unsri.ac.id/id/eprint/26488

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