Amina, Pengaruh effective tax rate, mekanisme bonus dan tunneling incentive terhadap keputusan transfer pricing (studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia periode 2009-2013). Dibawah bimbingan Nurul Kompyurini, SE.,MAK.,Ak., CA dan Yuni Rimawati, SE.,M..SAk.,Ak., CA. Tujuan dari penelitian ini untuk menguji pengaruh variabel effective tax rate, mekanisme bonus dan tunneling incentive terhadap keputusan transfer pricing. Transfer pricing sering terjadi pada perusahaan yang menginginkan laba yang tinggi dan menghindari pajak yang tinggi. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder laporan keuangan perusahaan publik di bursa efek Indonesia periode 2009-2013. Penelitian ini menggunakan 135 sampel perusahaan. metode analisis yang digunakan dalam penelitian ini adalah regresi logistik. Dengan koefisien determinasi sebesar 13,4% yang berarti transfer pricing dipengaruhi oleh variabel tersebut dan sisanya dipengaruhi oleh variabel lain di luar penelitian yang tidak termasuk dalam penelitian ini. Hasil penelitian menunjukkan bahwa variabel effective tax rate memiliki pengaruh yang signifikan terhadap keputusan tansfer pricing sedangkan variabel mekanisme bonus dan tunneling incentive tidak memilki pengaruh yang signifikan. Kata kunci: Effective tax rate, mekanisme bonus, tunneling incentive, dan transfer pricing.

Amina, “The Influence of Effective Tax Rate, Bonus Mechanism, and Tunneling Incentive on Transfer Pricing Decision” (empirical study on manufacturing companies listed in Indonesian Stock Exchange in 2009-2013 periods), under the guidance of Nurul Kompyurini, SE., MAK., Ak., CA and Yuni Rimawati, SE., M.SAk. Ak., CA. The study aims to examine the influence of effective tax rate, bonus mechanism, and tunneling incentive variables on transfer pricing decision. Transfer pricing often occurs in the companies which expect high profit and avoid high taxes. The study is quantitative with the use of financial statements of public companies listed in Indonesian stock exchange in 2009-2013 periods. It used 135 samples of companies. The method of the analysis was logistic regression, with the coefficient of determination of 13,4%, which means that transfer pricing was influenced by such variables, and the rest was influenced by other variables outside the research which was not included in this study. The result of the study shows that the effective tax rate variable has a significant effect on transfer pricing decision, while bonus mechanism and tunneling incentive variables have no significant effects. Key Words: Effective Tax Rate, Bonus Mechanism, Tunneling Incentive, and Transfer Pricing

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