PENGARUH PAJAK, TUNNELING INCENTIVE DAN MEKANISME BONUS PADA KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2018

Nur Chalimatussa’diyah, Nur Diana, M. Cholid Mawardi

Abstract


This study aims to determine the Effects of Tax, Tunneling Incentive and Bonus Mechanisms on Transfer Pricing Decisions. The population in this study is manufacturing companies listed on the Indonesia stock exchange. The sampling technique is a purposive sampling technique, the selected sample is 9 companies. Data retrieved using the documentation method. The data analysis method is multiple regression analysis with SPSS software version 14 (Product and Service Statistics solution version 14). The test data used is the simultaneous hypothesis test (f), the coefficient of determination (R2), and the partial hypothesis test (t). The results showed that simultaneous independent variables significantly influence the dependent variable. Based on the results of the coefficient of determination test, the adjusted R value is 64.3% while the remaining 35.7% is influenced by other variables not included in this study. Based on the results of partial tests that the variable tax and tunneling incentives affect transfer pricing, while the bonus mechanism does not affect stock returns.

Keywords : Tax, Tunneling Incentive, Bonus Mechanisms and Transfer Pricing

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