Pengaruh Pajak, Mekanisme Bonus, Debt Covenant, Tunneling Incentive dan Kualitas Audit Terhadap Keputusan Transfer Pricing pada Perusahaan Manufaktur Tahun 2015-2019

Fannani, Ahmad Arif (2020) Pengaruh Pajak, Mekanisme Bonus, Debt Covenant, Tunneling Incentive dan Kualitas Audit Terhadap Keputusan Transfer Pricing pada Perusahaan Manufaktur Tahun 2015-2019. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of this study is to analyze the effect of taxes, bonus mechanisms, debt covenants, tunneling incentives and audit quality on transfer pricing decisions. The subjects of this research are manufacturing companies in 2015-2019. The data analysis technique used in this study is multiple linear regression using SPSS 22.0. The results of this study explain that taxes, debt covenants and audit quality influence transfer pricing decisions, but bonus mechanisms and tunneling incentives do not affect transfer pricing decisions.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: AHMAD ARIF ZULKHAM FANNANI
Date Deposited: 05 Nov 2020 05:45
Last Modified: 05 Nov 2020 05:45
URI: http://eprints.perbanas.ac.id/id/eprint/7109

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