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PENGARUH PAJAK, BONUS MECHANISM, EXCHANGE RATE DAN COMPANY SIZE TERHADAP TRANSFER PRICING (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021)

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The study aims to analyze and determine the effect of Tax, Bonus Mechanism, Exchange Rate and Company Size on Transfer Pricing decision. The type of data used in this research is secondary data in the form of financial reports of companies sourced from www.idx.co.id website. The population of this reasearch is manufacturing companies listed on the Indonesia Stock Exchange from 2017-2021. Sampling was done using purposive sampling technique with a total sample of 70 samples. The data analysis technique used in this research is Multiple Linear Regression using the SPSS 24 program. The results show that the Tax variable has a negative and significant effect on Transfer Pricing. Bonus Mechanism and Exchange Rate have no significant effect on Transfer Pricing, while the Company Size variable has a positive significant effect towards Transfer Pricing.

Availability
Inventory Code Barcode Call Number Location Status
2307001943T103427T1034272023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1034272023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xvii, 75 hlm.; Ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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