Pengaruh Beban Pajak dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing

Lorensya, Tharissa (2022) Pengaruh Beban Pajak dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to examine the effect of tax expense and bonus mechanisms on transfer pricing decision on multinational companies listed on the Indonesia Stock Exchange in 2018-2020. Sampling method used in this study is purposive sampling. Based on the predetermined criteria, total sample in this study was 104 samples. The multiple linear regression with the help of Statistical Program for Social Science (SPSS) is used in this study. The result indicates that the tax expense and bonus mechanism have negative effect on transfer pricing decisions. Keywords: Tax Expense, Bonus Mechanisms, Transfer Pricing

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Tax Expense, Bonus Mechanisms, Transfer Pricing
Subjects: L Education > L Education (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Tharissa Lorensya
Date Deposited: 11 Feb 2022 07:52
Last Modified: 11 Feb 2022 08:06
URI: http://eprints.ukmc.ac.id/id/eprint/7050

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