Pengaruh Tax Minimization dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing Pada Perusahaan Subsektor Otomotif Yang Terdaftar di Bursa Efek Indonesia
DOI:
https://doi.org/10.31851/jmediasi.v8i2.21491Abstract
ABSTRACT
This study aims to determine the effect of tax minimization and bonus mechanisms on transfer pricing decisions in automotive subsector companies listed on the Indonesia 2011 limited year 2020. The samples taken for this study were 13 automotive companies listed on the Indonesia Stock Exchange. Sampling Method The Indonesia Stock Exchange uses a targeted sample method and the sample selection method is includes, a partial comparison that is determined. This study uses secondary data obtained from the annual financial results of companies listed on the automotive subsector of the Indonesia Stock Exchange. Descriptive statistics, normality test, normality test, heteroscedasticity test, autocorrelation test, multiple regression analysis, F hypothesis test, T hypothesis test, and coefficient of determination (R²) were used for data analysis. Based on the F test, it can be concluded that tax and bonus minimization have a simultaneous impact on transfer pricing decisions, while partial tax minimization has no impact on transfer pricing decisions. It can be concluded that the bonus mechanism also partially affects the transfer price.
Keywords: Tax Minimization, Bonus Mechanisms and Transfer Pricing.
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh tax minimization dan mekanisme bonus terhadap keputusan transfer pricing pada perusahaan subsector otomotif yang terdaftar di Bursa Efek Indonesia dari tahun 2011 berbatas tahun 2020. Sampel yang diambil untuk penelitian ini adalah 13 perusahaan otomotif yang terdaftar di Bursa Efek Indonesia. Metode Sampling Indonesia Bursa efek menggunakan metode sampel yang ditargetkan dan metode pemilihan sampel ditentukan beserta mencakup Sebagian perbandingan nan usai ,di tentukan Penelitian ini menggunakan data sekunder yang diperoleh dari hasil keuangan tahunan perusahaan yang terdaftar di subsektor otomotif Bursa Efek Indonesia. Statistik deskriptif, uji normalitas, uji normalitas, uji heteroskedastisitas, uji autokorelasi, analisis regresi berganda, uji hipotesis F, uji hipotesis T, dan koefisien determinasi (R²) digunakan untuk analisis data. Berdasarkan uji F, dapat disimpulkan bahwa minimalisasi pajak dan bonus memiliki dampak simultan terhadap keputusan transfer pricing, sedangkan minimalisasi pajak secara parsial tidak berdampak pada keputusan penetapan harga transfer. Dapat disimpulkan mekanisme bonus juga sebagian mempengaruhi harga transfer.
Kata kunci: Tax Minimization, Mekanisme Bonus dan Keputusan Transfer Pricing.
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