Pengaruh Pajak, Mekanisme Bonus, Leverage, Dan Profitabilitas Terhadap Kebijakan Transfer Pricing

Lukmono, Muhammad Evandi Rizki (2021) Pengaruh Pajak, Mekanisme Bonus, Leverage, Dan Profitabilitas Terhadap Kebijakan Transfer Pricing. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pajak, mekanisme bonus, leverage, dan profitabilitas terhadap transfer pricing. Data penelitian ini berasal dari laporan keuangan perusahaan manufaktur yang diperoleh dari Bursa Efek Indonesia (BEI) periode 2017-2019. Data sampel yang berhasil di analisis dalam penelitian ini berasal dari 45 perusahaan yang di peroleh dengan metoda purposive sampling. Analisis data dilakukan dengan menggunakan teknik analisis berupa analisis regresi linear berganda dengan menggunakan data panel. Hasil analisis dalam penelitian ini menunjukkan bahwa variabel mekanisme bonus dan leverage memiliki pengaruh terhadap transfer pricing. Sedangkan pada variabel pajak dan profitabilitas tidak berpengaruh terhadap transfer pricing.

English Abstract

This study aims to examine the effect of taxes, bonus mechanisms, leverage, and profitability on transfer pricing. This research data comes from the financial statements of manufacturing companies obtained from the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample data that was successfully analyzed in this study came from 45 companies obtained by purposive sampling method. Data analysis was performed using analysis techniques in the form of multiple linear regression analysis using panel data. The results of the analysis in this study indicate that the bonus and leverage mechanism variables have an influence on transfer pricing. Meanwhile, the tax and profitability variables have no effect on transfer pricing.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 0521020079
Uncontrolled Keywords: Transfer Pricing, Pajak, Mekanisme Bonus, Leverage, Profitabilitas., Transfer Pricing, Taxes, Bonus Mechanism, Leverage, Profitability.
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 05 Nov 2021 03:48
Last Modified: 24 Feb 2022 08:39
URI: http://repository.ub.ac.id/id/eprint/186565
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