Skripsi

PENGARUH PAJAK, PROFITABILITAS, TUNNELING INCENTIVE DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Empiris Pada Perusahaan Consumer Non – Cyclicals Yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2022)

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This research aims to examine the influence of Tax, Profitability, Tunneling Incentive and Bonus Mechanism on Transfer Pricing Decisions. The object of this research is Consumer Non Cyclicals companies listed on the Indonesian stock exchange in 2017-2022. By using the purposive sampling method, total sample for this research was 12 companies with a total of 72 observations. The independent variables were Tax, Profitability, Tunneling Incentive and Bonus Mechanism. Meanwhile, the dependent variable used is Transfer Pricing. This research uses a quantitative approach with the type of data in the form of secondary data. This research was tested using multiple linear regression analysis techniques using SPSS version 25. The research results showed that the Profitability and Tunneling Incentive variables had a significant negative effect on the Transfer Pricing Decision, while the Tax and Bonus Mechanism variables had no effect on the Transfer Pricing Decision.

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Availability

Detail Information

Series Title

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Call Number

T1516432024

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xx, 81 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

658.155 07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Transfer pricing
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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