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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan
Samino Hendrianto
UM Tangerang
Economics, Econometrics & Finance

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Journal : Jurnal Ilmu Manajemen dan Akuntansi Terapan

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ANALISIS PAJAK, KEPEMILIKAN ASING, MEKANISME BONUS, PROFITABILITAS DAN PENGARUHNYA TERHADAP TRANSFER PRICING Samino Hendrianto
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 13 No 2 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v13i2.419

Abstract

His study aims to analyze taxes, foreign ownership, bonus mechanisms, profitability and their effect on transfer pricing. The research time period used is 4 years, namely the 2017-2020 period. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 10 companies. The hypothesis testing used is Panel Data Regression Analysis using E-views 9.0 software. The results show that taxes, bonus mechanisms, and profitability have no effect on transfer pricing. Meanwhile, foreign ownership has a negative effect on transfer pricing.
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