Pengaruh Effective Tax Rate , Tunneling Incentive , Ukuran Perusahaan dan Mekanisme Bonus terhadap Keputusan Transfer Pricing Di Perusahaan Sektor Pertambangan
| ctrlnum |
9390 |
|---|---|
| fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><relation>http://eprints.perbanas.ac.id/9390/</relation><title>Pengaruh Effective Tax Rate , Tunneling Incentive , Ukuran Perusahaan dan Mekanisme Bonus terhadap Keputusan Transfer Pricing Di Perusahaan Sektor Pertambangan</title><creator>Nurfadhilah, Echa Silvia</creator><subject>657.46 - TAX ACCOUNTING</subject><description>Transfer pricing is the company's policy to determine the price of transfer or transaction of goods, services, intangible assets, and financial transactions carried out by the company. This study aims to test the influence between ETR, tunneling incentives, company size and bonus mechanisms on transfer pricing decisions that focus on mining sector companies because it is indicated that they often do tax avoidance with transfer pricing methods.
This research is quantitative research. The sample used in this study was a mining sector company listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. The sampling method used is a purposive sampling method with a sample count of 78 during the observation period of 3 years. The data used is secondary data from financial statements. The analytical technique used in this study is multiple linear regression analysis with The Statistical Package for Social Sciences (SPSS) Ver. 25.
The results of this study showed that ETR had a negative effect on transfer pricing, while tunneling incentives , company size and bonus mechanisms had no effect on transfer pricing.</description><date>2022</date><type>Thesis:Thesis</type><type>PeerReview:NonPeerReviewed</type><type>Book:Book</type><language>eng</language><identifier>http://eprints.perbanas.ac.id/9390/49/A%20R%20T%20I%20K%20E%20L%20%20%20I%20L%20M%20I%20A%20H.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>http://eprints.perbanas.ac.id/9390/50/C%20O%20V%20E%20R.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>http://eprints.perbanas.ac.id/9390/3/BAB%20I.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>http://eprints.perbanas.ac.id/9390/4/BAB%20II.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>http://eprints.perbanas.ac.id/9390/5/BAB%20III.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>http://eprints.perbanas.ac.id/9390/6/BAB%20IV.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>http://eprints.perbanas.ac.id/9390/7/BAB%20V.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>http://eprints.perbanas.ac.id/9390/8/LAMPIRAN.pdf</identifier><identifier> Nurfadhilah, Echa Silvia (2022) Pengaruh Effective Tax Rate , Tunneling Incentive , Ukuran Perusahaan dan Mekanisme Bonus terhadap Keputusan Transfer Pricing Di Perusahaan Sektor Pertambangan. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya. </identifier><recordID>9390</recordID></dc>
|
| language |
eng |
| format |
Thesis:Thesis Thesis PeerReview:NonPeerReviewed PeerReview Book:Book Book |
| author |
Nurfadhilah, Echa Silvia |
| title |
Pengaruh Effective Tax Rate , Tunneling Incentive , Ukuran Perusahaan dan Mekanisme Bonus terhadap Keputusan Transfer Pricing Di Perusahaan Sektor Pertambangan |
| publishDate |
2022 |
| topic |
657.46 - TAX ACCOUNTING |
| url |
http://eprints.perbanas.ac.id/9390/49/A%20R%20T%20I%20K%20E%20L%20%20%20I%20L%20M%20I%20A%20H.pdf http://eprints.perbanas.ac.id/9390/50/C%20O%20V%20E%20R.pdf http://eprints.perbanas.ac.id/9390/3/BAB%20I.pdf http://eprints.perbanas.ac.id/9390/4/BAB%20II.pdf http://eprints.perbanas.ac.id/9390/5/BAB%20III.pdf http://eprints.perbanas.ac.id/9390/6/BAB%20IV.pdf http://eprints.perbanas.ac.id/9390/7/BAB%20V.pdf http://eprints.perbanas.ac.id/9390/8/LAMPIRAN.pdf http://eprints.perbanas.ac.id/9390/ |
| contents |
Transfer pricing is the company's policy to determine the price of transfer or transaction of goods, services, intangible assets, and financial transactions carried out by the company. This study aims to test the influence between ETR, tunneling incentives, company size and bonus mechanisms on transfer pricing decisions that focus on mining sector companies because it is indicated that they often do tax avoidance with transfer pricing methods.
This research is quantitative research. The sample used in this study was a mining sector company listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. The sampling method used is a purposive sampling method with a sample count of 78 during the observation period of 3 years. The data used is secondary data from financial statements. The analytical technique used in this study is multiple linear regression analysis with The Statistical Package for Social Sciences (SPSS) Ver. 25.
The results of this study showed that ETR had a negative effect on transfer pricing, while tunneling incentives , company size and bonus mechanisms had no effect on transfer pricing. |
| id |
IOS3648.9390 |
| institution |
Universitas Hayam Wuruk Perbanas |
| institution_id |
614 |
| institution_type |
library:university library |
| library |
Perpustakaan Universitas Hayam Wuruk Perbanas |
| library_id |
675 |
| collection |
Perbanas Institutional Repository |
| repository_id |
3648 |
| subject_area |
Banks/Bank, Perbankan Business/Bisnis Accounting/Akuntansi Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan |
| city |
KOTA SURABAYA |
| province |
JAWA TIMUR |
| repoId |
IOS3648 |
| first_indexed |
2023-07-12T10:53:36Z |
| last_indexed |
2023-07-12T10:53:36Z |
| recordtype |
dc |
| _version_ |
1771219217905876992 |
| score |
17.609869 |