FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PRAKTIK TRANSFER PRICING
Isi Artikel Utama
Abstrak
The purpose of this research is to obtain an empirical evidence about the influence of tax,
bonus mechanism, and tunneling incentive on the decision of transfer pricing practice on
manufacturing company listed in BEI at the periode of 2018-2020 There are 81 sample that
used in this particular research with purpose sampling collection method. Data processing
technique uses logistic regression analysis assisted by Microsoft Excel 2019 and SPSS
version 26 software. The result of this research stated that tax and bonus mechanism
doesn’t have a significant effect on the firm decision of transfer pricing, while tunneling
incentive able to give a significant effect on the firm decision of transfer pricing practice in
manufacturing company that listed in BEI periode 2018-2020.
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