Pengaruh Leverage, Pajak, Profitabilitas, Mekanisme Bonus Terhadap Keputusan Perusahaan Melakukan Transfer Pricing Pada Perusahaan Sub Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021

Abstract

This research aims to determine the influence of Leverage, Tax, Profitability, Bonus Mechanism on Company Decisions to carry out Transfer Pricing in Transportation and Logistics Sub-Sector Companies listed on the Indonesia Stock Exchange in 2018-2021. The population in this research is the Transportation and Logistics Sub Sector Companies on the Indonesia Stock Exchange, namely 37 companies with a research sample of 9 companies. The data analysis techniques in this thesis are descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The independent variables in this research are leverage, taxes, profitability and bonus mechanisms, while the dependent variable is transfer pricing. Sampling was carried out using the purposive sampling method. This research data is secondary data, namely data related to information from pre-existing sources such as important documents, books, websites, and so on. This research shows that simultaneously Leverage, Tax, Profitability and Bonus Mechanisms influence Transfer Pricing in Transportation and Logistics Sub Sector companies on the Indonesian Stock Exchange. Partially, Leverage has a significant negative effect on Transfer Pricing, while Tax and Profitability have no effect on Transfer Pricing in Transportation and Logistics Sub Sector companies on the Indonesian Stock Exchange in 2018-2021.