The impact of taxation, intangible assets and bonus mechanisms on transfer pricing decisions of mining sector companies listed in idx

Christine, Christine (2021) The impact of taxation, intangible assets and bonus mechanisms on transfer pricing decisions of mining sector companies listed in idx. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research objectives is to determine whether taxation, intangible assets and bonus mechanism give impact on transfer pricing decision in mining companies listed in Indonesia Stock Exchange. Population in this research is every mining companies listed in Indonesia Stock Exchange from year 2016-2019. Analysis method used in this research is multiple linear regression method and descriptive statistics. The research shows that tax has significant impact partially on transfer pricing at mining companies listed in Indonesia Stock Exchange , intangible assets has significant effect partially on transfer pricing at mining companies listed in Indonesia Stock Exchange and bonus mechanism has significant impact partially on transfer pricing at mining companies listed in Indonesia Stock Exchange. Taxation, Intangible Assets and Bonus Mechanism have significant impact simultaneously on transfer pricing decisions at mining companies in Indonesia Stock Exchange / Penelitian ini dilakukan dengan tujuan untuk mengetahui apakah pajak, aset tidak berwujud dan mekanisme bonus memberikan pengaruh terhadap keputusan transfer pricing pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Populasi dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2019 sebesar 46 perusahaan. Perusahaan yang digunakan sebagai sampel adalah 19 perusahaan dengan jumlah data penelitian sebanyak 76 data untuk periode 2016-2019. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis linear berganda dan statistik deskriptif. Hasil penelitian ini menunjukkan bahwa pajak berpengaruh secara signifikan yang parsial terhadap transfer pricing pada perusahaan pertambangan pada Bursa Efek Indonesia. Aset tidak beberwujud berpengaruh secara signifikan yang parsial terhadap transfer pricing pada perusahaan pertambangan pada Bursa Efek Indonesia. Mekanisme bonus berpengaruh secara signifikan yang parsial terhadap transfer pricing pada perusahaan pertambangan pada Bursa Efek Indonesia. Pajak, aset tidak berwujud dan mekanisme bonus memiliki pengaruh signifikan secara simultan terhadap transfer pricing pada perusahaan pertambangan di Bursa Efek Indonesia.

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