MEKANISME BONUS, TUNNELING INCENTIVE, DAN EXCHANGE RATE: DAMPAK PRAKTIK TRANSFER PRICING

Nadifa Vicri Larasati, . (2022) MEKANISME BONUS, TUNNELING INCENTIVE, DAN EXCHANGE RATE: DAMPAK PRAKTIK TRANSFER PRICING. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf
Download (72kB)
[img] Text
AWAL.pdf
Download (403kB)
[img] Text
BAB 1.pdf
Download (115kB)
[img] Text
BAB 2.pdf
Restricted to Repository UPNVJ Only
Download (410kB)
[img] Text
BAB 3.pdf
Restricted to Repository UPNVJ Only
Download (234kB)
[img] Text
BAB 4.pdf
Restricted to Repository UPNVJ Only
Download (382kB)
[img] Text
BAB 5.pdf
Download (78kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (163kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository UPNVJ Only
Download (20kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only
Download (425kB)
[img] Text
HASIL PLAGIARISME.pdf
Restricted to Repository staff only
Download (1MB)
[img] Text
ARTIKEL KI.pdf
Restricted to Repository staff only
Download (425kB)

Abstract

This research aims to find out and analyze the effect of bonus mechanism, tunneling incentive, and exchange rate on company decisions to perform transfer pricing practices in 35 manufacturing and mining sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The population of this research is used manufacturing and mining sector listed on the Indonesia Stock Exchange (IDX). In sorting the population, used by non probability sampling This research is a type of quantitative research using secondary data in the form of the company’s annual report and financial statement. The Random Effect Model (REM) with panel data regression was used in this study using STATA version 16. Based on the test results and analysis, it can be concluded that bonus mechanism has a significant positive on transfer pricing, exchange rate has a significant negative on transfer pricing, and tunneling incentive has no effect on transfer pricing.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1810112160] [Penguji II (Pembimbing) : Dianwicaksih Arieftiara] [Dosen Penguji 1 : Masripah] [Ketua Penguji : Wiwi Idawati]
Uncontrolled Keywords: Bonus Mechanism, Tunneling Incentive, Exchange Rate, Transfer Pricing
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Nadifa Vicri Larasati
Date Deposited: 15 Feb 2022 02:15
Last Modified: 15 Feb 2022 02:15
URI: http://repository.upnvj.ac.id/id/eprint/16004

Actions (login required)

View Item View Item