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Pengaruh Tax, Tunneling Incentive, Bonus Mechanism, dan Debt Covenant terhadap Keputusan Melakukan Transfer Pricing pada Perusahaan Manufaktur

Noviva, Hudhoifatun (2021) Pengaruh Tax, Tunneling Incentive, Bonus Mechanism, dan Debt Covenant terhadap Keputusan Melakukan Transfer Pricing pada Perusahaan Manufaktur. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.

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Abstract

The purpose of this study us to examine the effect of tax, tunneling incentive, bonus mechanism, and debt covenant on transfer pricing. This study uses secondary data from annual repots on industrial sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The data collection method in this study used purposive sampling method. The number of companies in this study were 26 companies that matched the sample criteria. The technique for analyzing the data uses multiple linear regression analysis using the SPSS version 25 application to see the effect of the independent variable on the dependent variable. The results of this study explain the effects of tax and debt covenant have an effect on transfer pricing, while the tunneling incentive, and bonus mechanism have no effect on transfer pricing.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: HUDHOIFATUN NOVIVA
Date Deposited: 18 Nov 2021 16:43
Last Modified: 18 Nov 2021 16:43
URI: http://eprints.perbanas.ac.id/id/eprint/8445

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