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All Journal KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi
Maharani, Brigita Aprilia Dessy
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PAJAK, MEKANISME BONUS, UKURAN PERUSAHAAN, DAN TUNNELING INCENTIVE TERHADAP PELAKSANAAN TRANSFER PRICING Maharani, Brigita Aprilia Dessy; Budiantara, Martinus
KOLEGIAL Vol 12 No 1 (2024): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v12i1.220

Abstract

This study examines the effect of taxes, bonus mechanisms, tunneling incentives, and company size on transfer pricing decisions. This study uses secondary data using purposive sampling method. 30 non-financial companies listed on the Indonesia Stock Exchange in 2019-2022 were taken as samples in this study. The data analysis method used in this study is logistic regression through the SPSS 22 program for windows. The results of this study indicate that taxes, bonus mechanisms, tunneling incentives and company size have no significant effect on transfer pricing decisions.
Co-Authors Martinus Budiantara, Martinus