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PENGARUH TAX PLANNING EXCHANGE RATE DAN BONUS PLAN TERHADAP TRANSFER PRICING

RAMA WIBOWO, ADE (2024) PENGARUH TAX PLANNING EXCHANGE RATE DAN BONUS PLAN TERHADAP TRANSFER PRICING. S1 thesis, UNIVVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

According to the findings,The purpose of this study is to analyze the impact of tax planning, exchange rates, and bonus plans on indicators of transfer pricing. For this research, the population consists of mining businesses that were listed on the Indonesia Stock Exchange between 2017 and 2021. Following a purposive sampling procedure, as many as fifteen different organizations' samples were used throughout a five-year period. In order to test the hypothesis that the Tax Planning variable has a partially significant negative effect and the Bonus Plan variable has a partially significant positive effect on transfer pricing indications, the data is processed using multiple regression analysis in SPSS Statistics 25. The analysis begins with descriptive statistical tests. When it comes to indicators of transfer pricing, however, the Exchange Rate variable is completely irrelevant.

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIP/NIM
Thesis advisorTAQI, MUHAMAD19712242003121001
Thesis advisorEKO SRI TJAHJONO, MAZDA1983070220101001
Additional Information: Berdasarkan penelitian tersebut, tujuan penelitian ini adalah untuk menganalisis dampak perencanaan pajak, nilai tukar, dan rencana bonus terhadap indikator transfer pricing. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2017 hingga 2021. Dengan menggunakan prosedur purposive sampling, digunakan sampel sebanyak lima belas organisasi berbeda selama periode lima tahun. Untuk menguji hipotesis bahwa variabel Perencanaan Pajak berpengaruh negatif signifikan secara parsial dan variabel Rencana Bonus berpengaruh positif signifikan secara parsial terhadap indikasi transfer pricing, maka data diolah dengan menggunakan analisis regresi berganda pada SPSS Statistics 25. Analisis dimulai dengan uji statistik deskriptif. Namun jika berbicara mengenai indikator transfer pricing, variabel Nilai Tukar sama sekali tidak relevan.
Uncontrolled Keywords: Tax Planning , Exchange Rate , Bonus Plan , and Transfer Pricing . Tax Planning, Excange Rate, Bonus Plan, dan Transfer Pricing.
Subjects: H Social Sciences > HJ Public Finance
Divisions: 05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User: Ade Rama Wibowo
Date Deposited: 03 Oct 2024 10:25
Last Modified: 07 Oct 2024 11:04
URI: http://eprints.untirta.ac.id/id/eprint/42719

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