ANALISIS PAJAK, KEPEMILIKAN ASING, MEKANISME BONUS, PROFITABILITAS DAN PENGARUHNYA TERHADAP TRANSFER PRICING

Tax, Foreign Ownership, Bonus Mechanism, Profitability, Transfer Pricing

  • Samino Hendrianto UM Tangerang

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.

Published
2022-12-08
How to Cite
HENDRIANTO, Samino. ANALISIS PAJAK, KEPEMILIKAN ASING, MEKANISME BONUS, PROFITABILITAS DAN PENGARUHNYA TERHADAP TRANSFER PRICING. Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT), [S.l.], v. 13, n. 2, p. 45 - 57, dec. 2022. ISSN 2656-4440. Available at: <http://jurnal.stietotalwin.ac.id/index.php/jimat/article/view/419>. Date accessed: 27 jan. 2023. doi: https://doi.org/10.36694/jimat.v13i2.419.