Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Vol 1 No 1 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis

The Effect Of Tax Management, Bonus Mechanism And Foreign Ownership On Transfer Pricing Decision

Diah Fitri (Unknown)
Nur Hidayat (Unknown)
T. Arsono (Unknown)

Article Info

Publish Date
26 Mar 2019

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

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Journal Info
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Website

Abbrev

riset

Publisher

Institut Bisnis dan Informatika Kesatuan

Subject

Economics, Econometrics & Finance Social Sciences

Description

RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis (e-ISSN: 2656-7113) adalah media ilmiah independen untuk Dosen dan Peneliti di bidang Ekonomi, Akuntansi dan Bisnis yang dikelola dan diterbitkan oleh LPPM IBI Kesatuan Bogor. Diterbitkan dua kali dalam putaran, pada bulan Maret dan September. ...