Pengaruh Pajak, Mekanisme Bonus, Dan Tunneling Incentive Terhadap Transfer Pricing Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2015-2019
Daftar Isi:
- This study wants to map out various results related to the implementation of transfer pricing. Transfer pricing is the result of today's business growth. National companies are now multinational companies whose activities are not only concentrated in one country, but in several countries. This is done for tax evaders in order to obtain high profits. The purpose of this study is to examine the effect of taxes, bonus mechanisms and tunneling incentives on transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample was obtained by purposive sampling method using several criteria in order to obtain a sample of 10 companies. Hypothesis testing was carried out using a linear regression model with SPSS 22. The results of the first study showed the opposite that taxes had no significant effect on transfer pricing, for the bonus mechanism variable had a significant effect on transfer pricing, and tunneling incentives also had no significant effect on transfer pricing.