RULY ANGGARSARI, MARGARETA (2022) PENGARUH PAJAK, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING (Studi Empiris pada Perusahaan Multinasional Sub Industri Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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MARGARETA RULY ANGGARSARI_ 5552150009_PENGARUH PAJAK, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING.pdf Restricted to Registered users only Download (2MB) |
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Abstract
This study aims to empirically test: 1) The Effect of Taxes, 2) Tunneling Incentives, and 3) Bonus Mechanisms on Transfer Pricing. This study consists of 3 (three) independent variables, namely Tax (X1), Tunneling Incentive (X2), and Bonus Mechanism (X3) with 1 (one) dependent variable, namely Transfer Pricing (Y). This study uses a quantitative research type and the data source in this study is secondary data obtained from www.idx.co.id, with the selected sample being Multinational Mining Sub-Industry Companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021, with a total sample of 11 companies. The sampling technique used was non-probability sampling and purposive sampling, and the data analysis techniques used in this study included descriptive statistical tests, classical assumption tests, hypothesis testing and multiple linear regression tests with the help of the SPSS v.25 application. The results showed that the Tax variable has no effect on the Transfer Pricing decision, the Tunneling Incentive variable has effect on the Transfer Pricing decision, and the Bonus Mechanism has effect on the Transfer Pricing decision.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji secara empiris: 1) Pengaruh Pajak, 2) Tunneling Incentive, dan 3) Mekanisme Bonus terhadap Transfer Pricing. Penelitian ini terdiri dari 3 (tiga) variabel bebas, yaitu Pajak (X1), Tunneling Incentive (X2), dan Mekanisme Bonus (X3) dengan 1 (satu) variabel terikat yaitu Transfer Pricing (Y). Penelitian ini menggunakan jenis penelitian kuantitatif dan sumber data pada penelitian ini adalah data sekunder yang diperoleh dari www.idx.co.id, dengan sampel yang dipilih yaitu, Perusahaan Multinasional Sub Industri Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 – 2021, dengan total sampel sebanyak 11 perusahaan. Teknik pengambilan sampel menggunakan teknik non probability sampling dan pendekatan purposive sampling, serta teknik analisis data yang digunakan pada penelitian ini meliputi uji statistik deskriptif, uji asumsi klasik, uji hipotesis dan uji regresi linier berganda dengan bantuan aplikasi SPSS v.25. Hasil penelitian menunjukkan bahwa variabel Pajak tidak berpengaruh terhadap keputusan melakukan Transfer Pricing, variabel Tunneling Incentive berpengaruh terhadap keputusan melakukan Transfer Pricing, dan Mekanisme Bonus berpengaruh terhadap keputusan melakukan Transfer Pricing. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Margareta Ruly Anggarsari | |||||||||
| Date Deposited: | 17 Feb 2023 17:01 | |||||||||
| Last Modified: | 17 Feb 2023 17:01 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/16819 |
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