<> <http://www.w3.org/2000/01/rdf-schema#comment> "The repository administrator has not yet configured an RDF license."^^<http://www.w3.org/2001/XMLSchema#string> .
<> <http://xmlns.com/foaf/0.1/primaryTopic> <http://eprints.unpak.ac.id/id/eprint/10774> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://purl.org/ontology/bibo/Thesis> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://purl.org/ontology/bibo/Article> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://purl.org/dc/terms/title> "Pengaruh Pajak Penghasilan, Profitabilitas, dan Mekanisme Bonus Terhadap Harga Transfer Pada Perusahaan Sektor Kesehatan Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://purl.org/ontology/bibo/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.\r\nHarga 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.\r\nTeknik 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).\r\nHasil 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.\r\nKata kunci: harga transfer, pajak, profitabilitas, bonus"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://purl.org/dc/terms/date> "2025-07-24" .
<http://eprints.unpak.ac.id/id/document/19622> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://purl.org/ontology/bibo/Document> .
<http://eprints.unpak.ac.id/id/document/19623> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://purl.org/ontology/bibo/Document> .
<http://eprints.unpak.ac.id/id/document/19624> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://purl.org/ontology/bibo/Document> .
<http://eprints.unpak.ac.id/id/document/19625> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://purl.org/ontology/bibo/Document> .
<http://eprints.unpak.ac.id/id/document/19626> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://purl.org/ontology/bibo/Document> .
<http://eprints.unpak.ac.id/id/org/ext-800a45801500b219bb914536dbd9a864> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://xmlns.com/foaf/0.1/Organization> .
<http://eprints.unpak.ac.id/id/org/ext-800a45801500b219bb914536dbd9a864> <http://xmlns.com/foaf/0.1/name> "Universitas Pakuan"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://purl.org/dc/terms/issuer> <http://eprints.unpak.ac.id/id/org/ext-800a45801500b219bb914536dbd9a864> .
<http://eprints.unpak.ac.id/id/org/ext-7c818abbe8d3d06ebb61985db8e21aec> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://xmlns.com/foaf/0.1/Organization> .
<http://eprints.unpak.ac.id/id/org/ext-7c818abbe8d3d06ebb61985db8e21aec> <http://xmlns.com/foaf/0.1/name> "Fakultas Ekonomi dan Bisnis, Universitas Pakuan"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/org/ext-7c818abbe8d3d06ebb61985db8e21aec> <http://purl.org/dc/terms/isPartOf> <http://eprints.unpak.ac.id/id/org/ext-800a45801500b219bb914536dbd9a864> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://purl.org/dc/terms/issuer> <http://eprints.unpak.ac.id/id/org/ext-7c818abbe8d3d06ebb61985db8e21aec> .
<http://eprints.unpak.ac.id/id/org/ext-800a45801500b219bb914536dbd9a864> <http://purl.org/dc/terms/hasPart> <http://eprints.unpak.ac.id/id/org/ext-7c818abbe8d3d06ebb61985db8e21aec> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://purl.org/ontology/bibo/status> <http://purl.org/ontology/bibo/status/published> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://purl.org/dc/terms/creator> <http://eprints.unpak.ac.id/id/person/ext-5299c55e6465c0b44c38725c65b088d1> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://purl.org/ontology/bibo/authorList> <http://eprints.unpak.ac.id/id/eprint/10774#authors> .
<http://eprints.unpak.ac.id/id/eprint/10774#authors> <http://www.w3.org/1999/02/22-rdf-syntax-ns#_1> <http://eprints.unpak.ac.id/id/person/ext-5299c55e6465c0b44c38725c65b088d1> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://purl.org/dc/terms/creator> <http://eprints.unpak.ac.id/id/person/ext-aeb45669dabacb8565da2bbc19f3dbe6> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://purl.org/ontology/bibo/authorList> <http://eprints.unpak.ac.id/id/eprint/10774#authors> .
<http://eprints.unpak.ac.id/id/eprint/10774#authors> <http://www.w3.org/1999/02/22-rdf-syntax-ns#_2> <http://eprints.unpak.ac.id/id/person/ext-aeb45669dabacb8565da2bbc19f3dbe6> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://purl.org/dc/terms/creator> <http://eprints.unpak.ac.id/id/person/ext-60be9c02f585357f2c86da5dc0a11ee5> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://purl.org/ontology/bibo/authorList> <http://eprints.unpak.ac.id/id/eprint/10774#authors> .
<http://eprints.unpak.ac.id/id/eprint/10774#authors> <http://www.w3.org/1999/02/22-rdf-syntax-ns#_3> <http://eprints.unpak.ac.id/id/person/ext-60be9c02f585357f2c86da5dc0a11ee5> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://www.loc.gov/loc.terms/relators/THS> <http://eprints.unpak.ac.id/id/person/ext-5299c55e6465c0b44c38725c65b088d1> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://www.loc.gov/loc.terms/relators/THS> <http://eprints.unpak.ac.id/id/person/ext-aeb45669dabacb8565da2bbc19f3dbe6> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://www.loc.gov/loc.terms/relators/THS> <http://eprints.unpak.ac.id/id/person/ext-60be9c02f585357f2c86da5dc0a11ee5> .
<http://eprints.unpak.ac.id/id/person/ext-60be9c02f585357f2c86da5dc0a11ee5> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://xmlns.com/foaf/0.1/Person> .
<http://eprints.unpak.ac.id/id/person/ext-60be9c02f585357f2c86da5dc0a11ee5> <http://xmlns.com/foaf/0.1/givenName> "Wiwik"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/person/ext-60be9c02f585357f2c86da5dc0a11ee5> <http://xmlns.com/foaf/0.1/familyName> "Budianti"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/person/ext-60be9c02f585357f2c86da5dc0a11ee5> <http://xmlns.com/foaf/0.1/name> "Wiwik Budianti"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/person/ext-aeb45669dabacb8565da2bbc19f3dbe6> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://xmlns.com/foaf/0.1/Person> .
<http://eprints.unpak.ac.id/id/person/ext-aeb45669dabacb8565da2bbc19f3dbe6> <http://xmlns.com/foaf/0.1/givenName> "Monang"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/person/ext-aeb45669dabacb8565da2bbc19f3dbe6> <http://xmlns.com/foaf/0.1/familyName> "Situmorang"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/person/ext-aeb45669dabacb8565da2bbc19f3dbe6> <http://xmlns.com/foaf/0.1/name> "Monang Situmorang"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/person/ext-5299c55e6465c0b44c38725c65b088d1> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://xmlns.com/foaf/0.1/Person> .
<http://eprints.unpak.ac.id/id/person/ext-5299c55e6465c0b44c38725c65b088d1> <http://xmlns.com/foaf/0.1/givenName> "Aura Nisa"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/person/ext-5299c55e6465c0b44c38725c65b088d1> <http://xmlns.com/foaf/0.1/familyName> "Suandy"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/person/ext-5299c55e6465c0b44c38725c65b088d1> <http://xmlns.com/foaf/0.1/name> "Aura Nisa Suandy"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/org/ext-800a45801500b219bb914536dbd9a864> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://xmlns.com/foaf/0.1/Organization> .
<http://eprints.unpak.ac.id/id/org/ext-800a45801500b219bb914536dbd9a864> <http://xmlns.com/foaf/0.1/name> "Universitas Pakuan"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://purl.org/dc/terms/creator> <http://eprints.unpak.ac.id/id/org/ext-800a45801500b219bb914536dbd9a864> .
<http://eprints.unpak.ac.id/id/org/ext-cabacf68df32451b744fde2b9d752fc9> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://xmlns.com/foaf/0.1/Organization> .
<http://eprints.unpak.ac.id/id/org/ext-cabacf68df32451b744fde2b9d752fc9> <http://xmlns.com/foaf/0.1/name> "Fakultas Ekonomi dan Bisnis"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://purl.org/dc/terms/creator> <http://eprints.unpak.ac.id/id/org/ext-cabacf68df32451b744fde2b9d752fc9> .
<http://eprints.unpak.ac.id/id/org/ext-066756e10e8466daba3b4292d99ecc43> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://xmlns.com/foaf/0.1/Organization> .
<http://eprints.unpak.ac.id/id/org/ext-066756e10e8466daba3b4292d99ecc43> <http://xmlns.com/foaf/0.1/name> "Program Studi Akuntansi"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://purl.org/dc/terms/creator> <http://eprints.unpak.ac.id/id/org/ext-066756e10e8466daba3b4292d99ecc43> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/EPrint> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/ThesisEPrint> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://purl.org/dc/terms/isPartOf> <http://eprints.unpak.ac.id/id/repository> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://eprints.org/ontology/hasDocument> <http://eprints.unpak.ac.id/id/document/19622> .
<http://eprints.unpak.ac.id/id/document/19622> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://eprints.unpak.ac.id/id/document/19622> <http://www.w3.org/2000/01/rdf-schema#label> "Pengaruh Pajak Penghasilan, Profitabilitas, dan Mekanisme Bonus Terhadap Harga Transfer Pada Perusahaan Sektor Kesehatan Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 (Text)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/document/19622> <http://eprints.org/ontology/hasFile> <http://eprints.unpak.ac.id/10774/1/2025%20Aura%20Nisa%20Suandy%20022121028%20Bab%201.pdf> .
<http://eprints.unpak.ac.id/id/document/19622> <http://purl.org/dc/terms/hasPart> <http://eprints.unpak.ac.id/10774/1/2025%20Aura%20Nisa%20Suandy%20022121028%20Bab%201.pdf> .
<http://eprints.unpak.ac.id/10774/1/2025%20Aura%20Nisa%20Suandy%20022121028%20Bab%201.pdf> <http://www.w3.org/2000/01/rdf-schema#label> "2025 Aura Nisa Suandy 022121028 Bab 1.pdf"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://eprints.org/ontology/hasDocument> <http://eprints.unpak.ac.id/id/document/19623> .
<http://eprints.unpak.ac.id/id/document/19623> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://eprints.unpak.ac.id/id/document/19623> <http://www.w3.org/2000/01/rdf-schema#label> "Pengaruh Pajak Penghasilan, Profitabilitas, dan Mekanisme Bonus Terhadap Harga Transfer Pada Perusahaan Sektor Kesehatan Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 (Text)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/document/19623> <http://eprints.org/ontology/hasFile> <http://eprints.unpak.ac.id/10774/2/2025%20Aura%20Nisa%20Suandy%20022121028%20Bab%202.pdf> .
<http://eprints.unpak.ac.id/id/document/19623> <http://purl.org/dc/terms/hasPart> <http://eprints.unpak.ac.id/10774/2/2025%20Aura%20Nisa%20Suandy%20022121028%20Bab%202.pdf> .
<http://eprints.unpak.ac.id/10774/2/2025%20Aura%20Nisa%20Suandy%20022121028%20Bab%202.pdf> <http://www.w3.org/2000/01/rdf-schema#label> "2025 Aura Nisa Suandy 022121028 Bab 2.pdf"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://eprints.org/ontology/hasDocument> <http://eprints.unpak.ac.id/id/document/19624> .
<http://eprints.unpak.ac.id/id/document/19624> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
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<http://eprints.unpak.ac.id/id/document/19624> <http://eprints.org/ontology/hasFile> <http://eprints.unpak.ac.id/10774/3/2025%20Aura%20Nisa%20Suandy%20022121028%20Bab%203.pdf> .
<http://eprints.unpak.ac.id/id/document/19624> <http://purl.org/dc/terms/hasPart> <http://eprints.unpak.ac.id/10774/3/2025%20Aura%20Nisa%20Suandy%20022121028%20Bab%203.pdf> .
<http://eprints.unpak.ac.id/10774/3/2025%20Aura%20Nisa%20Suandy%20022121028%20Bab%203.pdf> <http://www.w3.org/2000/01/rdf-schema#label> "2025 Aura Nisa Suandy 022121028 Bab 3.pdf"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://eprints.org/ontology/hasDocument> <http://eprints.unpak.ac.id/id/document/19625> .
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<http://eprints.unpak.ac.id/id/document/19625> <http://eprints.org/ontology/hasFile> <http://eprints.unpak.ac.id/10774/4/2025%20Aura%20Nisa%20Suandy%20022121028%20Daftar%20Pustaka.pdf> .
<http://eprints.unpak.ac.id/id/document/19625> <http://purl.org/dc/terms/hasPart> <http://eprints.unpak.ac.id/10774/4/2025%20Aura%20Nisa%20Suandy%20022121028%20Daftar%20Pustaka.pdf> .
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<http://eprints.unpak.ac.id/id/eprint/10774> <http://eprints.org/ontology/hasDocument> <http://eprints.unpak.ac.id/id/document/19626> .
<http://eprints.unpak.ac.id/id/document/19626> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
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<http://eprints.unpak.ac.id/id/document/19626> <http://eprints.org/ontology/hasFile> <http://eprints.unpak.ac.id/10774/5/2025%20Aura%20Nisa%20Suandy%20022121028%20Daftar%20Pustaka.pdf> .
<http://eprints.unpak.ac.id/id/document/19626> <http://purl.org/dc/terms/hasPart> <http://eprints.unpak.ac.id/10774/5/2025%20Aura%20Nisa%20Suandy%20022121028%20Daftar%20Pustaka.pdf> .
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<http://eprints.unpak.ac.id/10774/> <http://purl.org/dc/elements/1.1/title> "HTML Summary of #10774 \n\nPengaruh Pajak Penghasilan, Profitabilitas, dan Mekanisme Bonus Terhadap Harga Transfer Pada Perusahaan Sektor Kesehatan Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023\n\n" .
<http://eprints.unpak.ac.id/10774/> <http://purl.org/dc/elements/1.1/format> "text/html" .
<http://eprints.unpak.ac.id/10774/> <http://xmlns.com/foaf/0.1/primaryTopic> <http://eprints.unpak.ac.id/id/eprint/10774> .
<http://eprints.unpak.ac.id/id/subject/38> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://www.w3.org/2004/02/skos/core#Concept> .
<http://eprints.unpak.ac.id/id/subject/38> <http://www.w3.org/2004/02/skos/core#prefLabel> "Perpajakan" .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://purl.org/dc/terms/subject> <http://eprints.unpak.ac.id/id/subject/38> .
<http://eprints.unpak.ac.id/id/subject/b> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://www.w3.org/2004/02/skos/core#Concept> .
<http://eprints.unpak.ac.id/id/subject/b> <http://www.w3.org/2004/02/skos/core#prefLabel> "Akuntansi" .
<http://eprints.unpak.ac.id/id/eprint/10774> <http://purl.org/dc/terms/subject> <http://eprints.unpak.ac.id/id/subject/b> .