Pengaruh Beban Pajak dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing
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Institusion
Universitas Katolik Musi Charitas
Author
Lorensya, Tharissa
Subject
L Education (General)
Datestamp
2022-02-11 08:06:33
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
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
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EA-2022-1821128-cover.pdf
EA-2022-1821128-abstract.pdf
EA-2022-1821128-complete.pdf
EA-2022-1821128-summary_id.pdf
EA-2022-1821128-tableofcontent.pdf
EA-2022-1821128-chapter1.pdf
EA-2022-1821128-chapter2.pdf
EA-2022-1821128-chapter3.pdf
EA-2022-1821128-chapter4.pdf
EA-2022-1821128-conclusion.pdf
EA-2022-1821128-reference.pdf
EA-2022-1821128-attachment.pdf
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