CD Skripsi

Pengaruh Beban Pajak, Intangible Assets, Profitabilitas Tunneling Incentive, Dan Mekanisme Bonus Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Tahun 2014-2016)

---

The purpose of this study was to examine the effect the of tax expense, intangible assets, profitability, tunneling incentive, and bonus mechanism to transfer pricing at manufacturing company which are listed on Indonesia Stock Exchange period 2014-2016. the samples used in this study were 36 manufacturing companies. Sampling method in this study obtained by using purposive sampling method. hypothesis test in this study use logistic regression with t test and coefficient of determination tested by using SPSS 21. The result of this study shows that tax expense has an effect on transfer pricing 0,048 < 0,050, intangible assets didn’t effect on transfer pricing 0,083 >0,050, profitability has an effect on transfer pricing 0,018 < 0,050, tunneling incentive has an effect on transfer pricing 0,001 < 0,050, and the bonus mechanics didn’t effect the transfer pricing 0,121>0,050.
Keywords: Tax Expense, Intangible Assets, Profitability, Tunneling Incentive , Bonus Mechanism, Transfer Pricing.

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

02 03. 118 (0069)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2018

Deskripsi Fisik

ix, 132 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

02 03. 118 (0069)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar