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Kembali| NIM (Student Number) | C1L014023 |
|---|---|
| Nama Mahasiswa | RESA PIDE PRATAMA SEPTIYANI |
| Judul Artikel | The Effect of Tax Minimization, Firm Size, Foreign Ownership, Bonus Mechanism, and Exchange Rate on Transfer Pricing Decision |
| Abstrak | Penelitian ini bertujuan untuk menganalisis pengaruh minimalisasi pajak, ukuran perusahaan, kepemilikan asing, mekanisme bonus, dan exchange rate terhadap keputusan transfer pricing perusahaan multinasional yang bergerak dalam bidang manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2015 sampai 2016. Pengambilan sampel menggunakan purposive sampling dengan 8 kriteria yang telah ditentukan. Hasil penelitian dari tes regresi binari menunjukan bahwa hanya minimalisasi pajak yang mempunyai pengaruh positif terhadap keputusan transfer pricing. Sedangkan variabel lainnya yaitu, ukuran perusahaan, kepemilikan asing, mekanisme bonus, dan exchange rate tidak berpengaruh terhadap keputusan transfer pricing. |
| Abstrak (Inggris) | The objectives of this research is to analyze the effect of tax minimization, firm size, foreign ownershipm bonus mechanism, and exchange rate on transfer pricing decision in multinational company engaged in manufacturing that listed on Indonesia Stock Exchange from the year of 2015 to 2016. Sampling method in this study is using purposive sampling using 8 criterias that have been determined. The results of binary regression analysis shows that only tax minimization that has positive effect on transfer pricing decision. While the others variable which are, firm size, foreign ownership, bonus mechanism, and exchange rate do not has an effect on transfer pricing decision. |
| Kata Kunci | transfer pricing, tax minimization, firm size, foreign ownership, bonus mechanism, exchange rate |
| Nama Pembimbing 1 | Dr. Wita Ramadhanti, S.E., M.SA., Ak |
| Nama Pembimbing 2 | Yudha Aryo Sudibyo, S.E, M.Sc, Ph.D, Ak |
| Tahun | 2018 |
| Jumlah Halaman | 17 |
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