PENGARUH PAJAK , KEPEMILIKAN ASING, EXCHANGE RATE DAN LEVERAGE TERHADAP TRANSFER PRICING DI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG LISTING DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2018

RIZQI, SHARAH and Burhanuddin, Burhanuddin and Ermadiani, Ermadiani (2021) PENGARUH PAJAK , KEPEMILIKAN ASING, EXCHANGE RATE DAN LEVERAGE TERHADAP TRANSFER PRICING DI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG LISTING DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2018. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims determained empirically the effect of taxes, foreign ownership, exchange rate and leverage on transfer pricing. The research was conducted at manufacturing companies in the basic industrial and chemical sectors which were listed in Indonesian Stock Exchange (IDX) during the period of 2015-2018. The sample was determained using purposive sampling on 69 companies. The data analysis technique used logistic regression which was processed using SPSS version 23. The results showed that tax had a significant positive effect, foreign ownership has no significant positive effect, exchange rate and leverage had a significant negative effect on company decisions in implementing transfer pricing practices. Keywords: Tax, Foreign Ownership, Exchange Rate, Leverage, Transfer Pricing

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pajak, Kepemilikan Asing, Exchange Rate, Leverage, Transfer Pricing
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 11444 not found.
Date Deposited:	29 Mar 2021 03:16
Last Modified:	29 Mar 2021 03:16
URI:	http://repository.unsri.ac.id/id/eprint/44372

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