CD Skripsi
Pengaruh Pajak, Mekanisme Bonus, Ukuran Perusahaan, Kepemilikan Asing, Tunneling Incentive Dan Exchange Rate Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)
The purpose of this study was to examine the effect of taxes, bonus
mechanisms, firm size, foreign ownership, tunneling incentive and exchange rate
to transfer pricing at mining companies listed on the Indonesia Stock Exchange in
2016-2018. The data used in this research ini secondary data, namely from
annual financial reports. These samples were obtained by purposive sampling
method, using several criteria in order to obtain a sample of 19 companie and
measure the transfer pricing with the transacsional net margin profit method.
Hypothesis testing is done by multiple regression analysis with SPSS ver. 25.0.
The results shows that tax have significant effect on transfer pricing at 0.001
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