PENGARUH PAJAK, TUNNELING INCENTIVE , DAN EXCHANGE RATE TERHADAP KEPUTUSAN TRANSFER PRICING ( STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018)

ARDIANSYAH, M. ADAM and Fuadah, Luk Luk and Aryanto, Aryanto (2020) PENGARUH PAJAK, TUNNELING INCENTIVE , DAN EXCHANGE RATE TERHADAP KEPUTUSAN TRANSFER PRICING ( STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018). Undergraduate thesis, Sriwijaya University.

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Abstract

ABSTRAK Pengaruh Pajak, Tunneling Incentive dan Exchange Rate Terhadap Keputusan Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018 Oleh : M. Adam Ardiansyah Penelitian ini bertujuan untuk menguji dan menganalisa mengenai pengaruh pajak, tunneling incentive dan exchange rate terhadap keputusan transfer pricing pada perusahaan manufaktur”. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016 sampai tahun 2018. Metode sampel yang digunakan dalam penelitian ini adalah purposive sampling. “Sampel dalam penelitian ini sebanyak 13 perusahaan dengan periode pengamatan selama 3 tahun. Teknik analisis yang digunakan adalah regresi logistik dengan software SPSS 22”. “Berdasarkan hasil dari uji regresi logistik dari tiga hipotesis yang diuji dua hipotesis yang didukung. Pajak dan tunneling incentive berpengaruh terhadap keputusan transfer pricing, sedangkan exchange rate tidak berpengaruh terhadap keputusan transfer pricing. Kata Kunci : Pajak, Tunneling Incentive, Exchange Rate dan Transfer Pricing.

Item Type: Thesis (Undergraduate)
Subjects: H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 8280 not found.
Date Deposited: 29 Sep 2020 08:08
Last Modified: 29 Sep 2020 08:08
URI: http://repository.unsri.ac.id/id/eprint/35849

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