The Impact of Income Tax, Bonus Mechanism and Tunneling Incentive toward Transfer Pricing Decision at Basic Industry and Chemical Companies in Indonesia Stock Exchange

Febe, Louisa (2020) The Impact of Income Tax, Bonus Mechanism and Tunneling Incentive toward Transfer Pricing Decision at Basic Industry and Chemical Companies in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research is performed with objective to know whether income tax, bonus mechanism and tunneling incentive give impact on transfer pricing decision in basic industry and chemical companies registered in Indonesia Stock Exchange. Population in this research is basic industry and chemicals companies listed in Indonesia Stock Exchange for year 2014-2018 in amount of 72 companies. The company used as the sample is 7 companies with the amount of research data is 35 data for period 2014-2018. Analysis method used in this research is logistic regression analysis method. The research provides some results. Income tax has no significant impact partially on transfer pricing at basic and chemical industries on the Indonesia Stock Exchange. Bonus mechanism has no significant impact partially on transfer pricing at basic and chemical industries on the Indonesia Stock Exchange. Tunneling incentive has significant impact partially on transfer pricing at basic and chemical industries on the Indonesia Stock Exchange. Income tax, bonus mechanism and tunneling incentive have significant impact simultaneously on transfer pricing at basic and chemical industry companies in Indonesia Stock Exchange. / Penelitian ini dilakukan dengan tujuan untuk mengetahui apakah pajak penghasilan, mekanisme bonus dan tunneling incentive memberikan pengaruh terhadap keputusan transfer pricing pada perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2018 sebesar 72 perusahaan. Perusahaan yang digunakan sebagai sampel adalah 7 perusahaan dengan jumlah data penelitian sebanyak 35 data untuk periode 2014-2018. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis regresi logistik. Penelitian ini memberikan beberapa hasil. Pajak penghasilan tidak memiliki pengaruh yang signifikan secara parsial terhadap transfer pricing pada perusahaan industri dasar dan kimia pada Bursa Efek Indonesia. Mekanisme bonus tidak memiliki pengaruh yang signifikan secara parsial terhadap transfer pricing pada perusahaan industri dasar dan kimia pada Bursa Efek Indonesia. Tunneling incentive memiliki pengaruh signifikan secara parsial terhadap transfer pricing pada perusahaan industri dasar dan kimia di Bursa Efek Indonesia. Pajak penghasilan, mekanisme bonus dan tunneling incentive memiliki pengaruh signifikan secara simultan pada transfer pricing pada perusahaan industri dasar dan kimia di Bursa Efek Indonesia.

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