Aina Amanda, . (2026) PENGARUH TAX MINIMIZATION, BONUS MECHANISM, DAN GOOD CORPORATE GOVERNANCE TERHADAP KEPUTUSAN TRANSFER PRICING. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Transfer Pricing constitutes a pivotal concern within the architecture of international taxation due to its implications for corporate profit allocation and national fiscal capacity. This study aims to empirically elucidate the influence of Tax minimization, Bonus mechanism, and Good corporate governance (GCG) on Transfer Pricing decisions among energy-sector corporations listed on the Indonesia Stock Exchange during the 2021–2024 observation period. Employing a quantitative approach with a causal-associative research design, the study utilizes secondary data and estimates the proposed model through multiple linear regression. The final sample comprises 52 corporations and 152 firm-year observations following the exclusion of outlier observations. Empirical estimation reveals that Tax minimization and the Bonus mechanism do not exhibit statistically significant effects on Transfer Pricing, whereas Good corporate governance demonstrates a positive and statistically significant influence. Collectively, the three exogenous constructs exert a statistically significant effect on Transfer Pricing decisions. These findings underscore the predominance of corporate governance quality as the principal explanatory determinant in the formulation of Transfer Pricing policies, surpassing both fiscal minimization incentives and managerial compensation schemes. Accordingly, this study enriches the theoretical discourse on Transfer Pricing while offering meaningful implications for policymakers, corporate decision-makers, and the broader academic community in advancing taxation and corporate governance scholarship.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 1910112212] [Pembimbing : Dewi Darmastuti] [Penguji 1 : Yongky Rangga Yuda Nugraha] [Ketua Penguji : Andy Setiawan] |
| Uncontrolled Keywords: | Transfer Pricing; Tax minimization; Good Corporate Governance. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | AINA AMANDA |
| Date Deposited: | 26 Aug 2026 04:12 |
| Last Modified: | 26 Aug 2026 04:12 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51430 |
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