Pengaruh Pajak, Tunneling Incentive, dan Mekanisme Bonus Terhadap Transfer Pricing

Abstract

This study aims to determine the effect of taxes, tunneling incentives, and bonus mechanisms on transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sampling in this study was carried out by purposive sampling method, obtained a sample of 20 companies that met the criteria and observations for five years obtained 100 data. This study uses Eviews 12 as a tool in processing secondary data. The data analysis method was carried out by testing descriptive statistical analysis, classical assumptions, and hypothesis testing. The results of the study show that simultaneously Taxes, Tunneling Incentives