PENGARUH PAJAK, DEBT COVENANT, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEPUTUSAN TRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020)

OKTARINA, RISTI TRI and Ermadiani, Ermadiani and Patmawati, Patmawati (2022) PENGARUH PAJAK, DEBT COVENANT, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEPUTUSAN TRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

The study aims to examine the effect of Tax, Debt Covenant, profitability, and Firm Size on Transfer Pricing Decisions. The data type in this research was secondary data which was the financial report listed in Indonesia Stock Exchange. The population in this study was manufacture sector on 2016-2020. The Sample was taken by using purposive sampling method with total 125 observation samples. Analysis technique in this paper used Logistic Linear Regression using SPSS 26.0 program. The result of this study was variable tax has negative effect on transfer pricing decisions, while the variable of Debt Covenant, profitability, and Firm Size have positive effects on Transfer Pricing. Limitations on this study were that the sample used is only manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020, researchers used proxies to measure transfer pricing which were only dichotomous, and this study had not been able to fully explain several other factors that may affect to transfer pricing.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pajak, Debt Covenant, Profitabilitas, Ukuran Perusahaan dan Transfer Pricing
Subjects:	H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Risti Tri Oktarina
Date Deposited:	19 May 2022 03:47
Last Modified:	19 May 2022 03:47
URI:	http://repository.unsri.ac.id/id/eprint/70205

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