Barmen, Husni Muhammad (2019) Pengaruh Pajak, Mekanisme Bonus, Tunneling Incentive dan Kepemilikan Asing terhadap Keputusan Transfer Pricing. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
There are two kinds of motivations in transfer pricing transaction, tax avoidance and opportunistic motivation. Tunneling that disadvantages the minority stockholders often happens since the stockholders in Indonesia tend to concentrate on a minority. Besides, the rules and laws cannot protect them. Management will try to increase the company’s profit in order to get the bonus promised by the company owner. The research aims to know the effect of tax, bonus mechanism, tunneling incentive and foreigh ownership on transfer pricing decision. . This research was conducted on manufacture companies listed on the Indonesia Stock Exchange at the period of 2016-2018. The number of samples used in this study were 25 companies with purposive sampling method. The data analysis technique used is logistic regression analysis. The results of this study indicate that tunneling incentive and foreigh ownership variables have a positive effect on transfer pricing decision, meanwhile tax and bonus mechanism variables does not affect of the transfer pricing decision
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | HUSNI MUHAMMAD BARMEN |
| Date Deposited: | 24 Jul 2020 04:39 |
| Last Modified: | 24 Jul 2020 04:39 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/5655 |
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