PENGARUH PAJAK, MEKANISME BONUS, KEPEMILIKAN ASING, TUNNELING INCENTIVE DAN EXCHANGE RATE TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING

Abstract

This research is a quantitative descriptive study that aims to determine how the effect of Taxes, Bonus Mechanisms, Foreign Ownership, Tunneling Incentives and Exchange Rates on the Company's Decision to Transfer Pricing. The research was conducted on coal mining sub-sector mining companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The number of samples in this study were 8 companies with a sampling technique using purposive sampling method. This study uses secondary data obtained by accessing www.idx.xo.id . Data analysis used panel data regression consisting of descriptive statistical analysis, classical assumption test selection of panel data regression model and hypothesis testing. The results of this study partially show that taxes have an effect on transfer pricing which has a t-value of count 5.527041 > t- table 2.056 and a significant value of 0.00000 t- table 2.056 and a significant value of 0.0029 t- table 2.056 and a significant value of 0.0003 t- table 2.056 and a significant value of 0.0016 0.05. The results of the coefficient of determination test show that the magnitude of the effect of taxes, bonus mechanisms, foreign ownership, tunneling incentives and exchange rates on transfer pricing is 61.32%, while the remaining 38.68% is explained by other variables outside of this study.