<mets:mets OBJID="eprint_10774" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><mets:metsHdr CREATEDATE="2026-07-10T00:56:08Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Pakuan</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_10774_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Pengaruh Pajak Penghasilan, Profitabilitas, dan Mekanisme Bonus Terhadap Harga Transfer Pada Perusahaan Sektor Kesehatan Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Aura Nisa</mods:namePart><mods:namePart type="family">Suandy</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:name type="personal"><mods:namePart type="given">Monang</mods:namePart><mods:namePart type="family">Situmorang</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:name type="personal"><mods:namePart type="given">Wiwik</mods:namePart><mods:namePart type="family">Budianti</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>AURA NISA SUANDY. 022121028. Pengaruh Pajak Penghasilan, Profitabilitas, dan Mekanisme Bonus Terhadap Harga Transfer Pada Perusahaan Sektor Kesehatan Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023. Dibawah bimbingan: MONANG SITUMORANG dan WIWIK BUDIANTI. 2025.&#13;
Harga transfer merupakan kebijakan penentuan harga atas transaksi yang dilakukan perusahaan kepada pihak berelasi. Salah satu motivasi perusahaan untuk melakukan praktik harga transfer yaitu pajak. Motivasi lain yang dapat mempengaruhi perusahaan untuk melakukan praktik ini adalah profitabilitas dan mekanisme bonus. Tujuan dari penelitian ini yaitu untuk menguji dan menjelaskan pengaruh pajak penghasilan (ETR), profitabilitas (ROA), dan mekanisme bonus (ITRENDLB) terhadap harga transfer (RPT) secara parsial maupun simultan pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia periode 2019-2023.&#13;
Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan populasi berjumlah 5 perusahaan. Data diuji menggunakan program SPSS. Metode pengolahan dan analisis data yang digunakan adalah statistik deskriptif, pengujian asumsi klasik (normalitas, multikolinieritas, heteroskedastisitas, autokorelasi) lalu uji regresi linier berganda dan uji hipotesis (uji t, uji f, koefisien determinasi).&#13;
Hasil penelitian ini menunjukan bahwa secara parsial pajak penghasilan tidak berpengaruh terhadap harga transfer, profitabilitas berpengaruh terhadap harga transfer, mekanime bonus tidak berpengaruh terhadap harga transfer. Secara simultan pajak penghasilan, profitabilitas, dan mekanisme bonus berpengaruh terhadap harga transfer.&#13;
Kata kunci: harga transfer, pajak, profitabilitas, bonus</mods:abstract><mods:classification authority="lcc">Perpajakan</mods:classification><mods:classification authority="lcc">Akuntansi</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8061">2025-07-24</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Pakuan;Fakultas Ekonomi dan Bisnis</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_10774"><mets:rightsMD ID="rights_eprint_10774_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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