Pengaruh Tax Minimization, Tunneling Incentive, Exchange Rate dan Mekanisme Bonus terhadap Keputusan Transfer Pricing (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016-2018) (CD + Cetak)

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Pengaruh Tax Minimization, Tunneling Incentive, Exchange Rate dan Mekanisme Bonus terhadap Keputusan Transfer Pricing (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016-2018) (CD + Cetak)

Orishazativa, Alysha - Nama Orang;

This research is aimed to analyze the effect of tax minimization, tunnelling incentive, exchange rate dan bonus mechanism on transfer pricing decision in manufacturing companies. The dependent variable in this research was transfer pricing as measured by the value of related party transaction (RPT) sales. Independent variables are tax minimization, tunnelling incentive, exchange rate dan bonus mechanism.
This research use secondary data analysis of financial statement or annual report of companies listed in Indonesia Stock Exchange.The population in this research was all manufactured companies that list in Indonesia Stock Exchange in 2016 until 2018. The sampling method used in this research was purposive sampling, while the method of analysis used logistic regression.
Based on the results of the logistic regression analysis it was found that from the four of the hypotheses tested, only the first hypothesis which states that tax minimization has a positive effect on the company's transfer pricing decisions is supported. The second hypothesis testing turns out to of prediction which states that tunneling incentives have a significant negative effect on the company's transfer pricing decisions. Meanwhile, testing the third and fourth hypothesiss about the effect of exchange rates and bonus mechanism on company transfer pricing decision shows did not effected on the company decision for transfer pricing.
Keyword: transfer pricing, tax minimization, tunneling incentive, exchange rate, bonus mechanism

Ketersediaan

Perpus Pusat (L2 AV) 080 AKT2020 ORI p

99200670AK

Tersedia namun tidak untuk dipinjamkan - No Loan

Informasi Detail

Judul Seri: -
No. Panggil: 080 AKT2020 ORI p
Penerbit: Malang : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UNMER Malang., 2020
Deskripsi Fisik: PDF, 2.275 KB
Bahasa: Indonesia
ISBN/ISSN: -
Klasifikasi: 080 AKT 2020
Tipe Isi: -
Tipe Media: -
Tipe Pembawa: -
Edisi: -
Subjek: TRANSFER PRICING
TUNNELING INCENTIVE
EXCHANGE RATE
TAX MINIMIZATION
BONUS MECHANISM
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