Pengaruh Tax Expense, Bonus Plan Dan Tunneling Incentive Terhadap Keputusan Transfer Pricing (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019)

Adji, Dwi Purnomo (2021) Pengaruh Tax Expense, Bonus Plan Dan Tunneling Incentive Terhadap Keputusan Transfer Pricing (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh tax expense, bonus plan, dan tunneling incentive terhadap keputusan transfer pricing. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan data sekunder berupa Laporan Keuangan dan Annual Report perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria yang ditentukan, dan menghasilkan 22 perusahaan pertambangan. Metode analisis data adalah analisis regresi linear berganda dengan menggunakan program SPSS Versi 25 sebagai alat bantu analisis data. Hasil penelitian menunjukkan secara parsial bahwa tax expense, bonus plan, tunneling incentive berpengaruh signifikan terhadap keputusan transfer pricing. Pengujian yang dilakukan secara simultan menunjukan variabel tax expense, bonus plan, dan tunneling incentive berpengaruh signifikan terhadap keputusan transfer pricing.

English Abstract

This research aims to analyze the effect of tax expense, bonus plans, and tunneling incentives on transfer pricing decisions. This type of research is quantitative research with secondary data in the form of financial statements and Annual Report of mining companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique uses purposive sampling with determined criteria, and produces 22 mining companies. Data analysis method is multiple linear regression analysis using SPSS Version 25 as a data analysis tool. The results of the research showed partially that the tax expense, bonus plan, and tunneling incentive did significantly influence the transfer pricing decision. Simultaneous tests show that variable tax expense, bonus plans, and tunneling incentives have a significant effect on transfer pricing decisions.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 05021020047
Uncontrolled Keywords: Tax Expense, Bonus Plan, Tunneling Incentive, Transfer Pricing, Tax Expense, Bonus Plan, Tunneling Incentive, Transfer Pricing
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 02 Nov 2021 00:21
Last Modified: 23 Feb 2022 02:02
URI: http://repository.ub.ac.id/id/eprint/186289
[thumbnail of DALAM MASA EMBARGO] Text (DALAM MASA EMBARGO)
- Dwi Purnomo adji.pdf
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