ANDHIKA, DINI (2022) ANALISIS PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE DAN MEKANISME BONUS TERHADAP TRANSFER PRICING PERUSAHAAN MULTINASIONAL YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2016-2020. S1 thesis, STIE Indonesia Banking School.
![[img]](http://repository.ibs.ac.id/style/images/fileicons/text.png) |
Text
56-skripsi dini andhika-abstract-bab1-refrnsi.docx Download (446kB) |
|
|
Text
56-skripsi dini andhika-abstract-bab1-refrnsi.pdf Download (1MB) | Preview |
Abstract
This purpose of this study is to determine and analyze the effect of income tax variable, tunneling incentive and bonus mechanism to transfer pricing. The sample selection using purposive sampling method and the sample of this research are 8 multinational companies listed in Indonesian Stock Exchange (IDX). The data are obtained from secondary data of annual report of basic and multinational companies listed in Indonesian Stock Exchange in 2016 to 2020. The analysis technique used is binary logistic regression analysis. The hypothesis in this study is based on previous research and various other supporting theories. The results of this study indicate that the income tax is significant and significant to the transfer pricing, Tunneling incentive influential and significant to transfer pricing, while the Bonus Mechanism does not affect the transfer pricing.
| Item Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | beban pajak, tunneling incentive, mekanisme bonus dan transfer pricing |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Sparta Sparta |
| Date Deposited: | 29 Oct 2022 13:08 |
| Last Modified: | 29 Oct 2022 13:08 |
| URI: | http://repository.ibs.ac.id/id/eprint/5405 |
Actions (login required)
 |
View Item |
