The Effect of Tax Minimization, Firm Size, Foreign Ownership, Bonus Mechanism, and Exchange Rate on Transfer Pricing Decision

SEPTIYANI, Resa Pide Pratama (2018) The Effect of Tax Minimization, Firm Size, Foreign Ownership, Bonus Mechanism, and Exchange Rate on Transfer Pricing Decision. Skripsi thesis, Universitas Jenderal Soedirman.

[img] PDF (Cover)
Cover_1.pdf

Download (1MB)
[img] PDF (Legalitas)
Legalitas_1.pdf
Restricted to Repository staff only

Download (1MB)
[img] PDF (Abstrak)
Abstrak_1.pdf

Download (1MB)
[img] PDF (BabI)
BabI_1.pdf
Restricted to Repository staff only

Download (1MB)
[img] PDF (BabII)
BabII_1.pdf
Restricted to Repository staff only

Download (1MB)
[img] PDF (BabIII)
BabIII_1.pdf
Restricted to Repository staff only

Download (1MB)
[img] PDF (BabIV)
BabIV_1.pdf
Restricted to Repository staff only

Download (1MB)
[img] PDF (BabV)
BabV_1.pdf
Restricted to Repository staff only

Download (1MB)
[img] PDF (DaftarPustaka)
DaftarPustaka_1.pdf
Restricted to Repository staff only

Download (1MB)
[img] PDF (Lampiran)
Lampiran_1.pdf
Restricted to Repository staff only

Download (1MB)

Abstract

Transfer pricing in the business world is a very common thing to do but sometimes used for something that is not good, one of them is to minimize corporate taxes. This study aims to examine the effects of tax minimization, firm size, foreign ownership, bonus mechanism, and exchange rate of transfer pricing decisions in multinational manufacturing sector in 2015 - 2016 listed in Indonesia Stock Exchange. The sample in this study was determined using purposive sampling with 8 criteria that have been determined, with a total sample of 23 multinational companies manufacturing sector in 2015 - 2016 listed in Indonesia Stock Exchange with a total of 46 observation companies. The method of analysis used in this research is using binary regression method. The result of the research shows that (1) tax minimization has a positive effect on transfer pricing decision, while (2) firm size, foreign ownership, bonus mechanism, and exchange rate have no significant effect on transfer pricing decision.

Item Type: Thesis (Skripsi)
Nomor Inventaris: CV18099
Uncontrolled Keywords: Transfer Pricing, Tax Minimization, Firm Size, Foreign Ownership, Bonus Mechanism, Exchange Rate.
Subjects: C > C664 Competition Exchange Prices
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Mrs Endang Kasworini
Date Deposited: 24 Jul 2020 02:47
Last Modified: 24 Jul 2020 02:47
URI: http://repository.unsoed.ac.id/id/eprint/4617

Actions (login required)

View Item View Item