| dc.contributor.advisor | | |
| dc.contributor.advisor | YUNIANTO, ANDAN | |
| dc.contributor.author | DIANSYAH, ANDRE NUR | |
| dc.date.accessioned | 2019-07-16T01:26:40Z | |
| dc.date.available | 2019-07-16T01:26:40Z | |
| dc.date.issued | 2019-02-01 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/28059 | |
| dc.description | This study aims to analyze the influence of tunneling incentive, tax, bonus
mechanism and company size on transfer pricing decision The subjects in this study
were manufacturing companies listed on Indonesia Stock Exchange in 2015-2017.
The sample in this study amounted to 31 companies selected using the purposive
sampling method.
Based on the analysis that have been made the results are the tunneling
incentive has a positive effect on the company's decision to conduct transfer pricing.
Taxes has no effect on the company's decision to transfer pricing. The bonus
mechanism has a positive effect on the company's decision to transfer pricing and
the size of the company has no effect on the company's decision to transfer pricing. | en_US |
| dc.description.abstract | This study aims to analyze the influence of tunneling incentive, tax, bonus
mechanism and company size on transfer pricing decision The subjects in this study
were manufacturing companies listed on Indonesia Stock Exchange in 2015-2017.
The sample in this study amounted to 31 companies selected using the purposive
sampling method.
Based on the analysis that have been made the results are the tunneling
incentive has a positive effect on the company's decision to conduct transfer pricing.
Taxes has no effect on the company's decision to transfer pricing. The bonus
mechanism has a positive effect on the company's decision to transfer pricing and
the size of the company has no effect on the company's decision to transfer pricing. | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | tunneling incentive, tax, bonus mechanism, company size. | en_US |
| dc.title | PENGARUH TUNNELING INCENTIVE, PAJAK, MEKANISME BONUS, DAN UKURAN PERUSAHAAN TERHADAP KEPUTUSAN TRANSFER PRICING (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017) | en_US |
| dc.type | Thesis
SKR
FEB
132 | en_US |
