BARERA, M. REZA AKBAR (2014) PENGARUH MANAJEMEN PAJAK, BONUS, DAN TUNNELING INCENTIVE TERHADAP KEPUTUSAN TRANSFER PRICING. Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRAK
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh
manajemen pajak, bonus, dan tunneling incentive terhadap keputusan transfer
pricing. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar
di Bursa Efek Indonesia selama periode 2009 – 2013. Metode pengambilan
sampel pada penelitian ini menggunakan metode purposive sampling. Sampel
dalam penelitian ini adalah sebanyak 30 perusahaan. Penelitian ini menggunakan
teknik analisis regresi logistik untuk menganalisis besarnya pengaruh variabel
independen terhadap variabel dependen. Hasil dari penelitian ini menunjukkan
bahwa manajemen pajak dan tunneling incentive berpengaruh terhadap keputusan
transfer pricing sedangkan bonus tidak berpengaruh terhadap keputusan transfer
pricing.
Kata Kunci: Manajemen Pajak, Bonus, Tunneling Incentive dan Transfer
Pricing.
ABSTRACT
This research aims to examine and analyze the effect of tax management,
bonuses, and incentive tunneling to transfer pricing decisions. This research was
conducted at the companies which are listed in Indonesia Stock Exchange during
the period 2009 until 2013. The sampling method in this study is purposive
sampling method. The samples in this study are 30 companies. This study
uses logistic regression analysis to analyze the influence of independent variables
on the dependent variable. The results of this study indicate that the tax
management and incentive tunneling effect on transfer pricing decisions while the
bonus does not affect the transfer pricing decision.
Keywords: Tax Management, Bonus, Incentive Tunneling and Transfer Pricing.
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HJ Public Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 29 Sep 2016 07:29 |
| Last Modified: | 29 Sep 2016 07:29 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/7031 |
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