UMM Institutional Repository

PENGARUH BEBAN PAJAK, BONUS, DAN KEPEMILIKAN ASING TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016-2018)

Akhmalia, Elok (2019) PENGARUH BEBAN PAJAK, BONUS, DAN KEPEMILIKAN ASING TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016-2018). Undergraduate (S1) thesis, University of Muhammadiyah Malang.

[img]
Preview
Text
1. PENDAHULUAN.pdf

Download (1MB) | Preview
[img]
Preview
Text
BAB I.pdf

Download (285kB) | Preview
[img]
Preview
Text
BAB II.pdf

Download (256kB) | Preview
[img]
Preview
Text
BAB III.pdf

Download (315kB) | Preview
[img] Text
BAB IV.pdf
Restricted to Registered users only

Download (448kB) | Request a copy
[img] Text
BAB V.pdf
Restricted to Registered users only

Download (142kB) | Request a copy
[img] Text
LAMPIRAN.pdf
Restricted to Registered users only

Download (467kB) | Request a copy

Abstract

This study aims to examine the effect of tax expense, bonus and foreign ownership on the company's decision to conduct transfer pricing. The population in this study is a multinational manufacturing company listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method which produced a sample of 19 companies. The method of data analysis uses descriptive statistical analysis and multiple linear regression analysis. Based on the results of the hypothesis in this study, illustrate that (1) Tax Expenses have a positive effect on Transfer Pricing, (2) Bonuses have a positive effect on Transfer Pricing, (3) Foreign Ownership has a positive effect on Transfer Pricing.

Item Type: Thesis (Undergraduate (S1))
Student ID: 201510170311198
Thesis Advisors: Eny Suprapti (0712066301), Endang Dwi Wahyuni (0707066301)
Keywords: Tax Expense, Bonus, Foreign ownership, Transfer Pricing.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HG Finance
Divisions: Faculty of Economics and Business > Department of Accounting (62201)
Depositing User: 201510170311198
Date Deposited: 23 Aug 2019 02:26
Last Modified: 23 Aug 2019 02:26
URI : http://eprints.umm.ac.id/id/eprint/51100

Actions (login required)

View Item View Item
UMM Official

© 2008 UMM Library. All Rights Reserved.
Jl. Raya Tlogomas No 246 Malang East Java Indonesia - Phone +62341464318 ext. 150, 151 - Fax +62341464101
E-Mail : infopus[at]umm.ac.id - Website : http://lib.umm.ac.id - Online Catalog : http://laser.umm.ac.id - Repository : http://eprints.umm.ac.id

Web Analytics

UMM Institutional Repository is powered by :
EPrints Logo