PENGARUH BOOK TAX DIFFERENCE, INTANGIBLE ASSET DAN TUNNELING INCENTIVE TERHADAP KEPUTUSAN TRANSFER PRICING DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020)

SARI, LILI NURINDAH and Fuadah, Luk Luk and Kesuma, Nilam (2023) PENGARUH BOOK TAX DIFFERENCE, INTANGIBLE ASSET DAN TUNNELING INCENTIVE TERHADAP KEPUTUSAN TRANSFER PRICING DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically examine the effect of book tax difference, intangible assets and tunneling incentives on transfer pricing decisions with foreign ownership as a moderation variable. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling method used in this study is the purposive sampling method, there are 30 companies that meet the criteria with the 5-year research method so that the number of samples in this study is 150 observations. Data analysis using multiple linear regression analysis techniques and moderate regression analysis (MRA) using SPSS version 25. The results of the t test show that the book tax difference has a positive and significant effect on transfer pricing, intangible assets and tunneling incentives has a negative and significant effect on transfer pricing. Book tax difference, intangible assets and tunneling incentives affect transfer pricing together. Foreign ownership can moderate and strengthen the effect of book tax difference on transfer pricing. Foreign ownership is unable to moderate and strengthen the influence of intangible assets and tunneling incentives on transfer pricing.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Transfer Pricing, Book Tax Difference, Intangible Asset, Tunneling Incentive, Kepemilikan Asing
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Lili Nurindah Sari
Date Deposited:	17 Feb 2023 02:52
Last Modified:	17 Feb 2023 02:52
URI:	http://repository.unsri.ac.id/id/eprint/89562

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