PENGARUH PAJAK, LEVERAGE, DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING

Abstract

This Research aimed to test the influence of tax, leverage and bonus mechanism to the transfer pricing decision. Obviously, tax is measured by tax rate effective, leverage is measured by debt to equity ratio, and bonus mechanism is measured asthe achievement of net income for a year t to net income for year t-1. This research type was quantitative. The sample in this research used purposive sampling method, there were 48 samples obtained from 16 manufacturing companies that listed on the Indonesia Stock Exchange during 2015-2017. The data used in this research were secondary data derived from the Indonesia Stock Exchange in the form of financial statements. Moreover, the analytical method was multiple linear regression analysis with SPSS progam version 24. The results of the research showed that: (1) the tax had no influence on the transfer pricing decisions; (2) the leverage had positive influence on transfer pricing decisions; (3) the bonus mechanism had no influence on transfer pricing decisions.
Keywords: tax, leverage, bonus mechanism, transfer pricing.