Pengaruh Pajak, Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing

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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Main Author: Mispiyanti Mispiyanti
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2016-03-01
Series:Journal of Accounting and Investment
Subjects:
transfer pricing
tax
tunneling incentive
bonus mechanism
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/1348
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spelling doaj-ae1e81018cb447e69a5393375c2c5f3a2020-11-25T02:59:34ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132016-03-0116162741150Pengaruh Pajak, Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Transfer PricingMispiyanti Mispiyanti0Sekolah Tinggi Ilmu Ekonomi Putra Bangsa Kebumen<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>https://journal.umy.ac.id/index.php/ai/article/view/1348transfer pricingtaxtunneling incentivebonus mechanism
collection DOAJ
language English
format Article
sources DOAJ
author Mispiyanti Mispiyanti
spellingShingle Mispiyanti Mispiyanti
Pengaruh Pajak, Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing
Journal of Accounting and Investment
transfer pricing
tax
tunneling incentive
bonus mechanism
author_facet Mispiyanti Mispiyanti
author_sort Mispiyanti Mispiyanti
title Pengaruh Pajak, Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing
title_short Pengaruh Pajak, Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing
title_full Pengaruh Pajak, Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing
title_fullStr Pengaruh Pajak, Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing
title_full_unstemmed Pengaruh Pajak, Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing
title_sort pengaruh pajak, tunneling incentive dan mekanisme bonus terhadap keputusan transfer pricing
publisher Universitas Muhammadiyah Yogyakarta
series Journal of Accounting and Investment
issn 2622-3899
2622-6413
publishDate 2016-03-01
description <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>
topic transfer pricing
tax
tunneling incentive
bonus mechanism
url https://journal.umy.ac.id/index.php/ai/article/view/1348
work_keys_str_mv AT mispiyantimispiyanti pengaruhpajaktunnelingincentivedanmekanismebonusterhadapkeputusantransferpricing
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