CD Skripsi

Pengaruh Effective Tax Rate (Etr), Tunneling Incentive, Dan Mekanisme Bonus Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2019 - 2023)

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ABSTRACT
Transfer pricing is a pricing policy applied to the sale of goods, services,
and intangible assets to subsidiaries and related parties located in Indonesia or
other countries. This research aims to empirically test the influence of effective
tax rate, tunneling incentive and bonus mechanism on transfer pricing in mining
sector companies listed on the Indonesian Stock Exchange in 2019-2023. The
sampling technique in this research used a purposive sampling technique and a
sample of 12 companies was obtained. The data analysis method used is multiple
linear regression analysis using the IBM SPSS Statistics 29 application. The
results of this research show that effective tax rate influences transfer pricing,
the tunneling incentive no influences transfer pricing, the bonus mechanism no
influences transfer pricing.
Keywords: Transfer pricing, Effective tax rate, Tunneling incentive, Bonus
Mechanism

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102134465

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102134465

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

Lampiran Berkas

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