Image of PENGARUH PAJAK, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING (PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019)

Skripsi

PENGARUH PAJAK, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING (PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019)

Penilaian

0,0

dari 5
Penilaian anda saat ini :  

This study aims to examine the effect of taxes, tunneling incentives and bonus mechanisms on transfer pricing, which consists of three independent variables, namely taxes, tunneling incentives, and bonus mechanisms with transfer pricing as the dependent variable. This study uses a sample of companies in the basic and chemical industry sectors during 2015-2019 using the purposive sampling method. The data used is obtained from the annual reports of companies in the basic and chemical industry sectors listed on the IDX. The data analysis techniques used include descriptive statistical tests, classical assumption tests, multiple linear regression tests, and hypothesis testing. The results of the study indicate that taxes have a positive effect on transfer pricing decisions, tunneling incentives have a negative effect on transfer pricing decisions, and the bonus mechanism has a positive effect on transfer pricing decisions.

Availability
Inventory Code Barcode Call Number Location Status
2207000474T65384T653842022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T653842022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xvii, 68 hlm.: ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

File Attachment
Comments
You must be logged in to post a comment