DETERMINAN KEPUTUSAN TRANSFER PRICING DENGAN FINANCIAL CONSTRAINTS SEBAGAI VARIABEL MODERASI

CHAN, JONI SETIAWAN and Mukhtaruddin, Mukhtaruddin and Safitri, Rika Henda (2022) DETERMINAN KEPUTUSAN TRANSFER PRICING DENGAN FINANCIAL CONSTRAINTS SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study is to examine how tax expense, foreign ownership, thin capitalization, tax haven utilization, and tunneling incentives influence transfer pricing decisions with financial constraints as a moderating variable. This study uses secondary data that is quantitative in nature because the data obtained in this study is documented data and can be taken from the publication of annual reports and company finances on the Indonesia Stock Exchange (IDX). Companies that meet the criteria with purposive sampling method within 5 years of observation are 21 companies. The data analysis used in this study uses multiple linear regression with the help of SPSS software version 25. This study produces the results that tax expense and thin capitalization have a negative effect on transfer pricing, tax haven utilization and tunneling incentives have a positive effect on transfer pricing, and foreign ownership has no effect on transfer pricing. The limitation of this research is that not all of the information to obtain data in fulfilling the indicators is contained in the company's annual report. The next research is recommended to add more variations of variables that are more abreast of developments in order to show maximum results.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Transfer Pricing, Tax Expense, Foreign Ownership, Thin Capitalization, Tax Haven Utilization, Tunneling Incentive dan Financial Constraints
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Joni Setiawan Chan
Date Deposited:	21 Dec 2022 04:53
Last Modified:	21 Dec 2022 04:53
URI:	http://repository.unsri.ac.id/id/eprint/84222

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