PENGARUH PAJAK, TUNNELING INCENTIVE, KUALITAS AUDIT DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING (Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

DWIJA, LINDA AISYAH YUNIAR (2019) PENGARUH PAJAK, TUNNELING INCENTIVE, KUALITAS AUDIT DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING (Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). Skripsi thesis, Universitas Setia Budi Surakarta.

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Abstract

This study aims to empirically examine the effect of tax (ETR), tunneling incentives (TUN), audit quality (KAP), and bonus mechanisms (ITRENDLB) on transfer pricing to manufacturing companies. This type of research is quantitative research. The method of taking sample research using purposive sampling method. The data analysis method used in this study is logistic regression analysis. The sample used in this study is 68 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017, so that the overall sample is 201 which is ready to be processed. The results of the study show that the tax variable and tunneling incentice negative influence the transfer pricing decision, while the audit quality has a positive influevce and bonus mechanism do not affect the transfer pricing decision. Keywords: transfer pricing, tax, tunneling incentive, audit quality, bonus mechanism

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	transfer pricing, tax, tunneling incentive, audit quality, bonus mechanism
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi > Prodi S1 Akuntansi
Depositing User:	Mrs NOVI HANDAYANI
Date Deposited:	01 Nov 2019 03:43
Last Modified:	01 Nov 2019 03:43
URI:	http://repo.setiabudi.ac.id/id/eprint/3512

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