Diah Fitri
Unknown Affiliation

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

The Effect Of Tax Management, Bonus Mechanism And Foreign Ownership On Transfer Pricing Decision Diah Fitri; Nur Hidayat; T. Arsono
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 1 No 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (703.653 KB) | DOI: 10.35212/277624

Abstract

The objective of this research isto prove and explain The Effect Of TaxManagement, Bonus Mechanism And Foreign Ownership On Transfer Pricing Decisionpartially and simultaneously. This researchused purposive sampling criteria and logistic regression analysis test. Total sample 76 companies listed in the Indonesia Stock Exchange (BEI) during 2012-2014. The result showed that tax management have a positive impact and significant on Transfer Pricing Decision. Bonus mechanismhave a positive impact and significant on onTransfer Pricing Decision, Foreign Ownershiphave a positive impact and significant on onTransfer Pricing Decision and all these variables effect simultaneously on Transfer Pricing Decision
The Effect Of Tax Management, Bonus Mechanism And Foreign Ownership On Transfer Pricing Decision Diah Fitri; Nur Hidayat; T. Arsono
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 1 No 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/277624

Abstract

The objective of this research isto prove and explain The Effect Of TaxManagement, Bonus Mechanism And Foreign Ownership On Transfer Pricing Decisionpartially and simultaneously. This researchused purposive sampling criteria and logistic regression analysis test. Total sample 76 companies listed in the Indonesia Stock Exchange (BEI) during 2012-2014. The result showed that tax management have a positive impact and significant on Transfer Pricing Decision. Bonus mechanismhave a positive impact and significant on onTransfer Pricing Decision, Foreign Ownershiphave a positive impact and significant on onTransfer Pricing Decision and all these variables effect simultaneously on Transfer Pricing Decision