PENGARUH TAX AVOIDANCE, TUNNELING INCENTIVE DAN MEKANISME BONUS TERHADAP TRANSFER PRICING DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2021)

Zuliana, Erlin (2023) PENGARUH TAX AVOIDANCE, TUNNELING INCENTIVE DAN MEKANISME BONUS TERHADAP TRANSFER PRICING DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2021). S1 thesis, Universitas sultan ageng tirtayasa.

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Abstract

This study aims to determine the effect of tax avoidance, tunneling incentive, and bonus mechanisms on transfer pricing with leverage as a moderation variable. The study population includes companies in the consumer goods industry sub-sector listed on the IDX for the 2016-2021 period. The method used was purposive sampling and selected 13 companies with a total sample of 51 research data. The analysis technique used multiple linear regression with SPSS software version 25. The results of this study show that tax avoidance has a significant positive effect, tunneling incentives and bonus mechanisms have a significant negative effect on transfer pricing. Meanwhile, leverage cannot weaken the effect of tax avoidance, tunneling incentive, and bonus mechanisms on transfer pricing.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Noorida, Ayu	197210222003122001
Thesis advisor	Eko, Mazda	198307022014041001

Additional Information:

Penelitian ini bertujuan untuk mengetahui pengaruh tax avoidance, tunneling incentive, dan mekanisme bonus terhadap transfer pricing dengan leverage sebagai variabel moderasi. Populasi penelitian meliputi perusahaan sub sektor industri barang konsumsi yang terdaftar di BEI periode 2016-2021. Metode yang digunakan adalah purposive sampling dan terpilih 13 perusahaan dengan total sampel 51 data penelitian. Teknik analisis yang digunakan regresi linear berganda dan MRA dengan software SPSS versi 25. Hasil dari penelitian ini menunjukkan tax avoidance berpengaruh positif signifikan, tunneling incentive dan mekanisme bonus berpengaruh negatif signifikan terhadap transfer pricing. Sedangkan leverage tidak dapat memperlemah pengaruh tax avoidance, tunneling incentive, dan mekanisme bonus terhadap transfer pricing.

Uncontrolled Keywords:

Tax Avoidance, Tunneling Incentive, Bonus Mechanism, Transfer Pricing, Leverage Tax Avoidance, Tunneling Incentive, Mekanisme Bonus, Transfer Pricing, Leverage

Subjects:

Communication > Science Journalism

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

Mrs Erlin Zuliana

Date Deposited:

20 Sep 2023 10:37

Last Modified:

20 Sep 2023 10:37

URI:

http://eprints.untirta.ac.id/id/eprint/29464

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