PENGARUH MANAJEMEN PAJAK, BONUS, DAN TUNNELING INCENTIVE TERHADAP KEPUTUSAN TRANSFER PRICING

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)
Subjects: H Social Sciences > HJ Public Finance
Divisions: 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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