KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi
Vol 12 No 1 (2024): Januari-Juni

PENGARUH PAJAK, MEKANISME BONUS, UKURAN PERUSAHAAN, DAN TUNNELING INCENTIVE TERHADAP PELAKSANAAN TRANSFER PRICING

Maharani, Brigita Aprilia Dessy (Unknown)
Budiantara, Martinus (Unknown)

Article Info

Publish Date
24 Jun 2024

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.

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Journal Info
KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi
Website

Abbrev

kolegial

Publisher

STIE Dwi Sakti Baturaja

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

KOLEGIAL is a national scientific journal published by Dwi Sakti Baturaja College of Economics. This journal contains the issues about the results of research activities, articles, and conceptual papers, from lecturers, researchers, and practitioners from within and outside the institution. The ...