Skripsi
PENGARUH TAX MINIMIZATION, MEKANISME BONUS DAN TUNNELING INCENTIVE TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019)
This research is aimed to analyze the effect of tax minimization, bonus scheme and tunneling incentive toward the firm decision for transfer pricing. This research use secondary data analysis of financial statement or annual report of firms in Indonesai Stock Exchange. The population in this research was mining firms that listed in Indonesia Stock Exchange in 2015 until 2019. By using purposive sampling method, the total amount of samples obtained in this research were 11 sampels. This research use logistic regression analysis method and using SPSS Version 25.0. The result of analysis in this result showed that tunneling incentive effected toward the firm decision for transfer pricing. While tax minimization and bonus scheme did not effected on the firm decision for transfer pricing.
Inventory Code | Barcode | Call Number | Location | Status |
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2007000423 | T35763 | T357632020 | Central Library (REFERENCES) | Available but not for loan - Not for Loan |
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