Pengaruh Beban Pajak, Kepemilikan Asing, dan Mekanisme Bonus Terhadap Keputusan Perusahaan Untuk Melakukan Transfer Pricing Pada Perusahaan Multinasional yang Terdaftar di Bei Tahun 2017-2018

Auliyah, Velly (2020) Pengaruh Beban Pajak, Kepemilikan Asing, dan Mekanisme Bonus Terhadap Keputusan Perusahaan Untuk Melakukan Transfer Pricing Pada Perusahaan Multinasional yang Terdaftar di Bei Tahun 2017-2018. Other thesis, Universitas Islam Riau.

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Abstract

This research was examined the influence of Tax Expense, Foreign Ownership and Bonus Mechanism to Transfer Pricing. The population in this study are all Multinational Companies listed in Bursa Efek Indonesia in years 2017-2018. This research is included in quantitative research. The type of data used in this study is secondary data from financial statement of the aforementioned Multinational Companies and data derived from the IDX fact book and Indonesian Capital Market Directory, sampling is done by the method of purposive sampling is the technique of sampling with certain considerations. The total sample in this study are 68 firms. These data were analyzed using multiple regression analysis with SPSS Version 17. The results showed that the Tax Expense variable influences Transfer Pricing with a significant value of 0.005, so the conclusion is the first hypothesis is accepted, the Foreign Ownership variable has no effect on Transfer Pricing with a significant value of 0.001, so the conclusion is the second hypothesis is accepted and the Bonus Mechanism variable influences the Transfer Pricing with a significant value of 0.00 so the conclusion is the third hypothesis is accepted

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