INDRIASWARI, YASFIANA NURIL (2017) PENGARUH PAJAK, TUNNELING INCENTIVE DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, STIE PERBANAS SURABAYA.
|
Text
ARTIKEL ILMIAH.pdf Download (993kB) | Preview |
|
|
Text
COVER.pdf Download (1MB) | Preview |
|
|
Text
BAB I.pdf Download (281kB) | Preview |
|
|
Text
BAB II.pdf Download (265kB) | Preview |
|
![[img]](http://eprints.perbanas.ac.id/style/images/fileicons/text.png) |
Text
BAB III.pdf Restricted to Registered users only Download (741kB) |
|
|
Text
BAB IV.pdf Restricted to Registered users only Download (315kB) |
|
|
Text
BAB V.pdf Download (231kB) | Preview |
|
|
Text
LAMPIRAN.pdf Restricted to Registered users only Download (1MB) |
Abstract
Transfer pricing is a way that conducted by a multinational company to do tax avoidance. Concentrated ownership structure makes the majority shareholders tend to do the tunneling that could lost minority shareholders. The company that set bonus mechanism based on the profits will make management or the board of directors tend to a profit manipulation. The aim of this research is to analyze the influence of tax, tunneling incentive and bonus mechanism toward transfer pricing decision taken by manufacturing companies listed in Indonesia Stock Exchange. The sample used on this study is manufacturing company listed on the Indonesia Stock Exchange for years 2012-2014 totaling 69 companies that the sample is taken by purposive sampling method. The analysis technique used on this study is a analysis binary logistic regression. The result of this study shows that tax and tunneling incentive have significantly effect on transfer pricing. Good corporate governance is not significant to transfer pricing. Keywords: Transfer pricing, tax, tunneling incentive, mechanism bonus
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 19 Oct 2017 07:18 |
| Last Modified: | 19 Oct 2017 07:18 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/2721 |
Actions (login required)
 |
View Item |