Hulu, Emrika Damai Putri (2026) Pengaruh Pajak, Tunneling Incentive, Mekanisme Bonus dan Profitabilitas Terhadap Transfer Pricing Pada Perusahaan Transprotasi dan Logistik Di Bursa Efek Indonesia (BEI) Periode 2020-2024. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to determine the effect of taxes, tunneling incentives, bonus mechanisms, and profitability on transfer pricing of transportation and logistics companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The population in this study was 37 transportation and logistics companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The research sample was selected using a purposive sampling technique, resulting in 9 companies meeting the research criteria. Data analysis used multiple linear regression analysis techniques. The results of the tests that have been conducted indicate that the tax variable has no effect on transfer pricing. The tunneling incentive, bonus mechanisms, and profitability variables influence transfer pricing. Simultaneously, the tax, tunneling incentive, mechanisms, and profitability variables influence transfer pricing.

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