The objective of this research isto prove and explain The Effect Of TaxManagement, Bonus Mechanism And Foreign Ownership On Transfer Pricing Decisionpartially and simultaneously.This researchused purposive sampling criteria and logistic regression analysis test. Total sample 76 companies listed in the Indonesia Stock Exchange (BEI) during 2012-2014. The result showed that tax management have a positive impact and significant on Transfer Pricing Decision. Bonus mechanismhave a positive impact and significant on onTransfer Pricing Decision, Foreign Ownershiphave a positive impact and significant on onTransfer Pricing Decision and all these variables effect simultaneously on Transfer Pricing Decision PENDAHULUAN Perusahaan multinasional akan menghadapi masalah perbedaan tarif pajak yang berlaku di setiap negara. Persoalan pokok yang dihadapi sehubungan dengan investasi asing, salah satunya adalah transfer pricing.Praktek transfer pricing ini terjadi antara perusahaan-perusahaan yang memiliki hubungan istimewa. Berdasarkan pasal 18 ayat tiga (3) Undang -Undang nomor 6 Tahun 1983 sebagaimana telah beberapa kali dirubah, terakhir dengan Undang-Undang nomor 36 Tahun 2008 tentang Pajak Penghasilan, hubungan istimewa dianggap ada apabila : 1) Wajib pajak mempunyai penyertaan modal langsung atau tidak langsung paling rendah 25% pada wajib pajak lainnya; hubungan antara wajib pajak dengan penyertaan paling rendah 25% pada dua wajib pajak atau lebih; atau hubungan di antara dua wajib pajak atau lebih yang disebut terakhir. INFO ARTIKEL
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