Pengaruh tunneling incentive, bonus mechanism, terhadap transfer pricing dengan tax minimization sebagai variabel moderasi pada perusahaan manufaktur asean- 6 th = The influence of tunneling incentive, bonus mechanism, on transfer pricing with tax minimization as moderating variable in asean-6 th manufacturing companies

Muchibbi, Almaretha Cassalista (2024) Pengaruh tunneling incentive, bonus mechanism, terhadap transfer pricing dengan tax minimization sebagai variabel moderasi pada perusahaan manufaktur asean- 6 th = The influence of tunneling incentive, bonus mechanism, on transfer pricing with tax minimization as moderating variable in asean-6 th manufacturing companies. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan dari penelitian ini ialah mengevaluasi dampak dua variabel, khususnya Tunneling Incentive dan Bonus Mechanism sebagai pemikiran dalam melakukan estimasi transfer pricing di perusahaan-perusahaan manufaktur ASEAN-6th. Penelitian ini memepelajari peran dari Tax Minimization sebagai variabel moderasi dalam hubungan tersebut. Strategi pendekatan dalam pengkajian ilmu ini ialah regresi linier berganda mempunyai sampel 150 perusahaan dengan periode waktu 2019 - 2022 yang terdapat di ASEAN-6 yang tercatat di S&P Capital IQ, tercatat dan tidak tercatat di perdagangan saham masingmasing negara. Prosedur pengumpulan yang digunakan adalah purposive sampling. Hasil dari penelitian ini menunjukkan bahwa Tunneling Incentive tidak berdampak pada estimasi Transfer Pricing, Bonus Mechanism tidak berdampak pada estimasi Transfer Pricing, Tax Minimization memiliki dampak positif terhadap estimasi Transfer Pricing sebagai variabel moderasi, Tunneling Incentive memiliki dampak negative terhadapestimasi Transfer Pricing dengan Tax Minimization sebagai variabel moderasi, Bonus Mechanism tidak memiliki dampak terhadap estimasi nilai tukar dengan Tax Minimization sebagai variabel pengarah. Dengan adanya temuan ini dapat memberikan pengetahuan kepada pemangku kepentingan baik perushaan, pemerintah dan akademi untuk memahami praktik Transfer Pricing di lingkungan ASEAN-6th dan implikasinya dalam kebijakan perpajakan. / This consider points to analyze the impact of two variables, specifically Tunneling Incentive and Bonus Mechanism as a thought in conducting exchange estimating hones in ASEAN-6 th fabricating companies. The strategy utilized in this inquire about is different straight relapse employing a test of 150 companies with a time period of 2019 - 2022 found within the ASEAN-6 th locale recorded on the S&P Capital IQ, recorded and unlisted on the stock trade of each nation. The collection procedure utilized is purposive examining. The comes about of this ponder uncover that the Tunneling Incentive has no impact on exchange estimating, Bonus Mechanism has no impact on exchange estimating, Tax Minimization encompasses a positive impact on exchange estimating as a directing variable, Tunneling Incentive encompasses a negative impact on exchange estimating with Tax Minimization as a directing variable, Bonus Mechanism has no impact on exchange estimating with Tax Minimization as a directing variable. These discoveries can give information to partners in companies, government and the scholarly world to get it exchange estimating hones within the ASEAN-6th environment and its suggestions for charge approach.

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