Please use this identifier to cite or link to this item: http://repository.uinjkt.ac.id/dspace/handle/123456789/35532
Title: Pengaruh Exchange Rate, Tunneling Incentive, Dan Mekanisme Bonus Terhadap Keputusan Perusahaan Melakukan Transfer Pricing
Authors: Syarah Sefty Andraeni
Advisors: Fitri Damayanti
Keywords: Exchange Rate;Transfer Pricing;Bonus Scheme;Tunneling Incentive
Issue Date: 12-Apr-2017
Publisher: Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
Abstract: This research is aimed to analyze the effect of exchange rate, tunneling incentive, and bonus scheme toward the firm decision for transfer pricing. Dependent variabel in this reasearch was transfer pricing proxied by the value of related party transaction (RPT) sales. Independent variabel in this research were exchange rate, tunneling incentive, and bonus scheme. This research use secondary data analysis of financial statement or annual report of firms in Indonesai Stock Exchange. The population in this research was manufactured firms that listed in Indonesia Stock Exchange in 2013 until 2015. By using purposive sampling method, the total amount of samples obtained in this research were 22 sampels. This research use logistic regression analysis as analysis method. The result of analysis in this result showed that exchange rate and tunneling incentive effected toward the firm decision for transfer pricing. While bonus scheme did not effected on the firm decision for transfer pricing.
URI: http://repository.uinjkt.ac.id/dspace/handle/123456789/35532
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