CD Skripsi

Pengaruh Beban Pajak, Mekanisme Bonus, Tunneling Incentive Dan Exchange Rate Dalam Keputusan Perusahaan Untuk Melakukan Transfer Pricing (Studi Empiris Pada Perusahaan Multinasional Yang Terdaftar Di Bei Tahun 2016-2018)

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ABSTRACT
This study aims to provide an overview of factors that affect transfer pricing and test Effect of the tax burden, the bonus mechanism, tunneling incentive and exchange rate against the company's transfer pricing. The population in this study across the multinational companies listed on the Stock Exchange in 2016-2018. In this study, the sample used are 68 companies in the year selected by using purposive sampling method. This study uses secondary data, the data collection method in this study using techniques based documentation 2016-2018 period financial statements published by the Stock Exchange through ICMD and the Internet through IDX. The analytical method used in this research is the logistic regression analysis. The results showed that: (1) The tax expense effect on transfer pricing, (2) the bonus mechanism does not affect the transfer pricing, (3) Tunneling Incentive effect on transfer pricing and (4) the Exchange Rate had no effect on transfer pricing.
Keywords :The tax burden, Bonus Mechanism, Tunneling Incentive, Exchange Rate, Transfer Pricing.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0304)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2019

Deskripsi Fisik

xiii, 64 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0304)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

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