Pengaruh Pajak, Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing
<p><em>The aim of the research is to find empirical effidence of tax, tunneling incentive and bonus mecahnism toward transfer pricing decision taken by manufacturing companies listed in Indonesia Stock Exchange. The research population are manufacturing companies listed in Indonesia Stoc...
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Yogyakarta
2016-03-01
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| Series: | Journal of Accounting and Investment |
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| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/1348 |
| Summary: | <p><em>The aim of the research is to find empirical effidence of tax, tunneling incentive and bonus mecahnism toward transfer pricing decision taken by manufacturing companies listed in Indonesia Stock Exchange. The research population are manufacturing companies listed in Indonesia Stock Exchange arround 2010 to 2013. The samples were taken using purposive sampling method. The research result</em><em>s</em><em> show that tax and bonus mechanism </em><em>do not have effect</em><em> toward companies’ transfer pricing decision. While, </em><em>t</em><em>unneling incentive has effect toward companies’transfer pricing decision.</em><em></em></p> |
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| ISSN: | 2622-3899 2622-6413 |