Nurfadhilah, Echa Silvia (2022) Pengaruh Effective Tax Rate , Tunneling Incentive , Ukuran Perusahaan dan Mekanisme Bonus terhadap Keputusan Transfer Pricing Di Perusahaan Sektor Pertambangan. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
Transfer pricing is the company's policy to determine the price of transfer or transaction of goods, services, intangible assets, and financial transactions carried out by the company. This study aims to test the influence between ETR, tunneling incentives, company size and bonus mechanisms on transfer pricing decisions that focus on mining sector companies because it is indicated that they often do tax avoidance with transfer pricing methods. This research is quantitative research. The sample used in this study was a mining sector company listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. The sampling method used is a purposive sampling method with a sample count of 78 during the observation period of 3 years. The data used is secondary data from financial statements. The analytical technique used in this study is multiple linear regression analysis with The Statistical Package for Social Sciences (SPSS) Ver. 25. The results of this study showed that ETR had a negative effect on transfer pricing, while tunneling incentives , company size and bonus mechanisms had no effect on transfer pricing.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | ECHA SILVIA NURFADHILAH |
| Date Deposited: | 11 Jul 2022 03:17 |
| Last Modified: | 11 Jul 2022 03:17 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/9390 |
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