Ika Puteri Amalia, Pengaruh Pajak, Tunneling Incentive, Mekanisme Bonus, Exchange Rate, Kepemilikan Asing, dan Ukuran Perusahaan Terhadap Keputusan Transfer Pricing (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2016). Dibawah bimbingan Anita Carolina, S.E., MBus., Adv., Ak., QIA., CA. Tujuan penelitian ini adalah untuk mengetahui pengaruh pajak, tunneling incentive, mekanisme bonus, exchange rate, kepemilikan asing, dan ukuran perusahaan terhadap keputusan transfer pricing. Variabel dependen dalam penelitian ini adalah transfer pricing yang diproksikan dengan adanya penjualan kepada pihak berelasi. Variabel independen dalam penelitian ini adalah pajak, tunneling incentive, mekanisme bonus, exchange rate, kepemilikan asing, dan ukuran perusahaan. Populasi dalam penelitian ini merupakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2016. Sampel dipilih dengan menggunakan metode purposive sampling dan diperoleh 25 sampel perusahaan pada tahun 2013-2016. Metode analisis data yang digunakan adalah analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa mekanisme bonus berpengaruh terhadap keputusan perusahaan untuk melakukan transfer pricing. Sedangkan pajak, tunneling incentive, exchange rate, kepemilikan asing, dan ukuran perusahaan tidak berpengaruh terhadap keputusan perusahaan untuk melakukan transfer pricing. Kata kunci: Pajak, Tunneling Incentive, Mekanisme Bonus, Exchange Rate, Kepemilikan Asing, Ukuran Perusahaan, Transfer Pricing

Ika Puteri Amalia, The Influence of Tax, Tunneling Incentive, Bonus Mechanism, Exchange Rate, Foreign Ownership, and Firm Size Toward Transfer Pricing Judgment (At a Manufacturing Company Listed on The Indonesia Stock Exchange Year 20132016). Under the guidance of Anita Carolina, S.E., Mbus., Adv., Ak., QIA., CA. The aim of this research is to know the influence of tax, tunneling incentive, bonus mechanism, exchange rate, foreign ownership, and firm size toward transfer pricing judgment. Dependent variable in this research is transfer pricing which is proxied by the sale to related parties. Dependent variable in this research are tax, tunneling incentive, bonus mechanism, exchange rate, foreign ownership, and firm size. Population of this research is the company of manufacture that is listed in the Indonesia Stock Exchange year 2013-2016. The sample is selected by using Purposive sampling method and it is obtained 25 sample of company on 2013-2016. Data analysis method that is used is logistic regression analysis. The result of this research showed that the bonus mechanism effects toward the company's decision to do transfer pricing. While the tax, tunneling incentive, exchange rate, foreign ownership, and firm size has no effect on the company's decision to undertake the transfer pricing. Keywords: Tax, Tunneling Incentive, Bonus Mecanism, Exchange Rate, Foreign Ownership, Firm Size, Transfer Pricing

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