Pengaruh pajak, mekanisme bonus, dan leverage terhadap keputusan transfer pricing pada perusahaan manufaktur di bei tahun 2012-2016

Nisa, Zahrotun (2018) Pengaruh pajak, mekanisme bonus, dan leverage terhadap keputusan transfer pricing pada perusahaan manufaktur di bei tahun 2012-2016. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This research was aimed to examine the effect of tax, bonus mechanism, and leverage on transfer pricing decision. The manufacturing companies that are listed in Bursa Efek Indonesia year 2012-2016 was used as population. The sampling technique was purposive sampling. The sample size in amount of 115 observation. This research is included to quantitative research by using logistic regression test. To find the result, it conducts fit test, coefficient of determination, hosmer and lemeshow’s goodness of fit test, and classification accuracy using SPSS version 23. The result shows that tax have significant the effect on transfer pricing decision while the both of bonus mechanism and leverage doesn’t give any significant effect on transfer pricing decision. The determination coefficients was 0.111, means 11.1% of indication to performs transfer pricing was affected by those variable, while the rest was explained by other variables. These results showed there are still many variables beyond this study to explain the transfer pricing. Keywords : tax, bonus mechanism, leverage, transfer pricing

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 25 Oct 2018 03:36
Last Modified: 12 Dec 2018 09:37
URI: http://eprints.perbanas.ac.id/id/eprint/3314

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