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DC Field | Value | Language |
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dc.contributor.advisor | Dalimunthe, Hasbiana | - |
dc.contributor.advisor | Habibie, Muhammad | - |
dc.contributor.author | Anggriani, Eli Putri | - |
dc.date.accessioned | 2024-10-29T02:18:04Z | - |
dc.date.available | 2024-10-29T02:18:04Z | - |
dc.date.issued | 2024-09-29 | - |
dc.identifier.uri | https://repositori.uma.ac.id/handle/123456789/25698 | - |
dc.description | 85 Halaman | en_US |
dc.description.abstract | Tujuan Penelitian ini untuk mengetahui pengaruh pajak dan mekanisme bonus terhadap transfer pricing. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan jenis data sekunder. Populasi dalam penelitian ini adalah seluruh perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia yang berjumlah 30 perusahaan, dengan menggunakan metode pengambilan sampel purposive sampling yaitu perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonensia tahun 2018 – 2022, perusahaan manufaktur sub sektor makanan dan minuman yang tidak mempublishkasikan laporan keuangan nya tahun 2018 – 2022, perusahaan sub sektor makanan dan minuman yang tidak memiliki piutang berelasi tahun 2018 – 2022, perusahaan sub sektor makanan dan minuman yang mengalami kerugian tahun 2018 – 2022. Berdasarkan penentuan kriteria tersebut terdapat 10 perusahaan yang menjadi sampel penelitian dengan total data 50 observasi. Metode pengumpulan data yang digunakan dalam penelitian ini adalah teknik dokumentasi. Data yang dikumpulkan di uji dengan uji statistik deskriptif, uji asumsi klasik, regresi linear berganda dan uji hipotesis menggunakan SPSS. Hasil penelitian menunjukkan bahwa secara parsial pajak berpengaruh positif dan signifikan terhadap transfer pricing, mekanisme bonus berpengaruh positif dan signifikan terhadap transfer pricing. Dan Secara simultan pajak dan mekanisme bonus berpengaruh positif dan signifikan terhadap transfer pricing. The aim of this research is to determine the effect of taxes and bonus mechanisms on transfer pricing. The type of research used is research quantitative with secondary data types. The population in this study is all food and beverage sub-sector companies listed on the Stock Exchange Indonesian Securities, totaling 30 companies, using the method purposive sampling, namely sub-sector manufacturing companies food and beverages listed on the Indonesian Stock Exchange in 2018 – 2022, food and beverage sub-sector manufacturing companies that do not publishes its financial report for 2018 – 2022, sub company food and beverage sector that does not have related receivables in 2018 – 2022, food and beverage sub-sector companies will experience losses 2018 – 2022. Based on the determination of these criteria, there are 10 companies that are the research sample with a total of 50 observations. The data collection method used in this research is engineering documentation. The data collected was tested using descriptive statistical tests, tests classical assumptions, multiple linear regression and hypothesis testing using SPSS. Results research shows that partially taxes have a positive effect and significant impact on transfer pricing, the bonus mechanism has a positive effect and significant impact on transfer pricing. Moreover, taxes and bonus mechanisms had a positive and significant effect on transfer pricing simultaneously. | en_US |
dc.language.iso | id | en_US |
dc.publisher | UNIVERSITAS MEDAN AREA | en_US |
dc.relation.ispartofseries | NPM;208330016 | - |
dc.subject | pajak | en_US |
dc.subject | mekanisme bonus | en_US |
dc.subject | transfer pricing | en_US |
dc.subject | taxes | en_US |
dc.subject | bonus mechanism | en_US |
dc.title | Pengaruh Pajak dan Mekanisme Bonus terhadap Transfer Pricing pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 | en_US |
dc.title.alternative | The Influence of Taxes and Bonus Mechanisms on Transfer Pricing in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesian Stock Exchange 2018-2022 | en_US |
dc.type | Skripsi Sarjana | en_US |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
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208330016 - Eli Putri Anggriani - Fulltext.pdf | Cover, Abstract, Chapter I, II, III, V, Bibliography | 2.38 MB | Adobe PDF | View/Open |
208330016 - Eli Putri Anggriani - Chapter IV.pdf Restricted Access | Chapter IV | 1.46 MB | Adobe PDF | View/Open Request a copy |
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