PENGARUH PAJAK, TUNNELING INCENTIVE, PROFITABILITAS, MEKANISME BONUS, DAN DEBT COVENANT TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020

OCTAVIANI, THESSALONICA and Wahyudi, Tertiarto and Kalsum, Umi (2022) PENGARUH PAJAK, TUNNELING INCENTIVE, PROFITABILITAS, MEKANISME BONUS, DAN DEBT COVENANT TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pajak, tunneling incentive, profitabilitas, mekanisme bonus, dan debt covenant terhadap transfer pricing pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2016-2020. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Teknik pengambilan sampel menggunakan purposive sampling yaitu sebanyak 36 perusahaan. Jumlah observasi penelitian sebanyak 180 perusahaan. Metode analisis yang digunakan dalam penelitian ini yaitu regresi linier berganda dan diolah menggunakan SPSS 24. Hasil penelitian ini adalah pajak berpengaruh positif signifikan terhadap transfer pricing apabila dimasukan dengan variabel interaksi size maka pajak berpengaruh negatif signifikan terhadap transfer pricing, tunneling incentive berpengaruh positif signifikan terhadap transfer pricing apabila dimasukan dengan variabel interaksi size maka tunneling incentive berpengaruh negatif signifikan terhadap transfer pricing, profitabilitas tidak berpengaruh terhadap transfer pricing, mekanisme bonus tidak berpengaruh terhadap transfer pricing, dan debt covenant tidak berpengaruh terhadap transfer pricing.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Pajak, Tunneling Incentive, Profitabilitas, Mekanisme Bonus, dan Debt Covenant dan Transfer Pricing.
Subjects: H Social Sciences > HJ Public Finance > HJ2336-2337 Tax exemption
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Thessalonica Octaviani
Date Deposited: 09 Jun 2022 06:17
Last Modified: 09 Jun 2022 06:17
URI: http://repository.unsri.ac.id/id/eprint/72134

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