Desy Wahyu Priyanti, 7211416002 (2020) KEPUTUSAN PERUSAHAAN DALAM PRAKTIK TRANSFER PRICING YANG DIPENGARUHI OLEH MEKANISME BONUS, TUNNELING INCENTIVE, DEBT COVENANT, DAN SALES GROWTH. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

Transfer pricing is the price contained in a product or service from one division to another in a company or between one company to another that has special relationship. The development of the economy is increasing rapidly, more companies are doing transfer pricing. This study intend to examine the effect of bonus mechanism, tunneling incentive, debt covenant, and sales growth on transfer pricing company’s decision. This research used trade, service and investment companies listed on Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique used purposive sampling method and obtained 21 companies. This study used multiple regression model with the IBM SPSS 21. The results of this study prove that the bonus mechanism and sales growth have no effect on transfer pricing decision. Tunneling incentive has positive significant effect on transfer pricing decision, while debt covenant has negative significant effect on transfer pricing decision. Conclusion of this research are bonus mechanism and sales growth have no effect on transfer pricing. Tunneling incentive has positive significant effect, while debt covenant has negative significant effect on transfer pricing. Suggestion from this research is that the company is ecpected to be able to improve the completeness of financial statements through related part disclosures with Statement of Financial Accounting Standards number 7, the company is expected to be able to increase prices when doing sale transactions to parties that have a special relationship, so that the company’s sales growth increases. The next research should use another companies with larger populations, such as non-financial companies listed on IDX, and the next research should use other proxies to measure bonus mechanism, such as compensation measurement.

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