Determinan Keputusan Perusahaan Melakukan Transfer Pricing (Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018 )

ISLAMIYATI, DWI and , Dr. Erma Setiawati, MM.,CA (2020) Determinan Keputusan Perusahaan Melakukan Transfer Pricing (Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018 ). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the effect of Tax, Bonus Mechanism, Company Size, Foreign Ownership, and Tunneling Incentive on indication to performs transfer pricing. This study uses a sample of 12 companies in the Manufact companies listed on the IDX in 2016-2018 with 36 data collected. The sampling method in this study was to use purposive sampling method. The analysis technique in this research is to use multiple linear regression, while the classical assumption test uses the normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, which are used to assess the validity of the regression equation besides the t test, F test at a significant level of 5% and coefficient of determination. The results of the study can be concluded that in the t test, the variables of Bonus Mechanism (MB), Tunneling Incentive (TI) have no effect indication to performtransfer pricing. While Tax (PJ), Company Size (UP), Foreign Ownership (KA) has an effect on indication to performs transfer pricing.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Keywords: Tax, Bonus Mechanism, Company Size, Foreign Ownership, and Tunneling Incentive, Transfer Pricing.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	DWI ISLAMIYATI
Date Deposited:	23 Jan 2021 02:28
Last Modified:	23 Jan 2021 02:28
URI:	http://eprints.ums.ac.id/id/eprint/88547

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