Pengaruh Pajak, Mekanisme Bonus, Ukuran Perusahaan, Kepemilikan Asing dan Debt Covenant terhadap Transfer Pricing

Yuliana, Yuliana (2018) Pengaruh Pajak, Mekanisme Bonus, Ukuran Perusahaan, Kepemilikan Asing dan Debt Covenant terhadap Transfer Pricing. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini menginvestigasi pengaruh dari pajak, mekanisme bonus ukuran perusahaan, kepemilikan asing dan debt covenant terhadap transfer pricing. Objek penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2016. Variabel independen yang digunakan pada penelitian ini adalah pajak, mekanisme bonus ukuran perusahaan, kepemilikan asing dan debt covenant. Total data observasi dalam penelitian ini sebanyak 683 data yang diperoleh dari Bursa Efek Indonesia untuk periode 2011-2016 dan dipilih menggunakan purposive sampling method. Data yang digunakan dalam penelitian ini adalah laporan keuangan tahunan yang diperoleh dari Bursa Efek Indonesia. Data tersebut kemudian diuji dengan regresi logistik biner (binary logistic regression). Hasil dari penelitian ini menunjukkan bahwa pajak berpengaruh signifikan negatif terhadap transfer pricing. Mekanisme bonus, ukuran perusahaan, kepemilikan asing dan debt covenant tidak memiliki pengaruh signifikan terhadap transfer pricing. ********************************************************************** This study to investigate the effects of taxes, bonus mechanism, firm size, foreign ownership and debt covenant on tranfer pricing. The object of this research is a manufacturing listed company on Indonesia stock exchange in 2011-2016. The independent variables used in this study are taxes, bonus mechanisms, firm size, foreign ownership and debt covenant. The total of observation data in this research is 683 data obtained from Indonesia Stock Exchange for period 2011-2016 and selected using purposive sampling method. The data used in this study is the annual financial statements obtained from the Indonesia Stock Exchange. The data is then tested by binary logistic regression. The results of this study indicate that the tax has a significant negative effect on transfer pricing. The bonus mechanism, firm size, foreign ownership and debt covenant have no significant effect on transfer pricing.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: transfer pricing, taxes, bonus mechanisms, firm size, foreign ownership, debt covenant.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 26 Apr 2019 07:54
Last Modified: 05 Oct 2020 09:18
URI: http://repository.uib.ac.id/id/eprint/1331

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