Abstract
This research aims to examine to analyze the effect of tunneling incentive, bonus scheme and exchange rate on the company’s decision to do transfer pricing. The population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014 until 2017. The sample of study was determined by using purposive sampling method, and that total sample 48 manufacturing companies. The data used is secondary data. The technique of collecting data by documentation at www.idx.com. The analytical method used is Panel Regression Analysis with SPSS22 software. /This research use logistic regression analysis as analysis /method.The result of analysis in this research showed that tunneling incentive and bonus scheme had no effect on ithe company’s decision to do transfer pricing. Exchange rate had a significant effect on the company’s decision to do transferi pricing
Highlights
This research aims to examine to analyze the effect of tunneling incentive
manufacturing companies listed in Indonesia Stock Exchange
The result of analysis in this research showed that tunneling incentive and bonus scheme had no effect on ithe company's decision to do transfer pricing
Summary
METODE PENELITIAN Jenis Penelitian Penelitian ini merupakan jenis penelitian kausatif. Populasi dan Sampel Populasi dalam penelitian ini adalah perusahaan manufaktur yang listing di Bursa Efek Indonesia (BEI) tahun 2014-2017. Metode pengumpulan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Jenis dan Sumber Data Jenis data dalam penelitian ini adalah data dokumenter berupahlaporan keuangan perusahaan manufaktur yang terdaftar di BursasEfek Indonesia. A. Tunneling incentive Pengukurangvariabel ini menggunakan skala rasio, dengan/rumus sebagai berikut (Yuniasih, 2012): b. Exchange rate Variabel exchangedrate diukursdari keuntungan atau kerugian transaksi perusahaanyyang menggunakandmata uang asing.”Variabel ini dihitung dengan menggunakan skala rasioLdengan rumus sebagai berikuta(Marfuah dangAndri Puren N.A, 2013):”. HASIL DAN PEMBAHASAN Analisis Deskriptif Populasi”pada penelitian ini adalah perusahaan manfaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun”2014-2017. Sampel diperoleh dengan menggunakan metode purposive sampling,/sehingga diperolehesebanyak 48 perusahaan manufaktur yang terpilih untuk dijadikan sampel.”Berikut tabel yang menjelaskan variabel secara statistik: Tabel 2 Statistik Deskriptif
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