Pengaruh Pajak, Tunneling Incentive dan Mekanisme Bonus terhadap Transfer Pricing
Keywords:
tax, bonus mechanism, tunneling incentive, transfer pricingAbstract
This study aims to examine the effect of taxes, bonus mechanisms and tunneling incentives on indications of transfer pricing. The secondary data used in this study were obtained from accessing the web www.idx.co.id. The population of this research is the Manufacture of the Consumption of Goods Industry Sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used is purposive sampling. The number of samples in this study found 75 observations. The data collection method used non-participant observation methods. Logistic regression is a data analysis technique used in this study. The results of this study conclude that the coefficient of determination is 0.940, meaning that Tax, Tunneling Incentive and Bonus Mechanism variables contribute or have an effect of 94% On Transfer Pricing while the remainder is explained by other variables. These results indicate that there are still many variables outside the study that can explain transfer pricing.
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