PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE, EXCHANGE RATE, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP KEPUTUSAN TRANSFER PRICING (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022)

WULANDARI, MEIRINA and Rahmawati, Meita (2023) PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE, EXCHANGE RATE, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP KEPUTUSAN TRANSFER PRICING (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022). Undergraduate thesis, Sriwijaya University.

[thumbnail of RAMA_62201_01031482124007.pdf] Text
RAMA_62201_01031482124007.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (3MB) | Request a copy
[thumbnail of RAMA_62201_01031482124007_TURNITIN.pdf] Text
RAMA_62201_01031482124007_TURNITIN.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (7MB) | Request a copy
[thumbnail of RAMA_62201_01031482124007_0213058601_01_front_ref.pdf] Text
RAMA_62201_01031482124007_0213058601_01_front_ref.pdf - Accepted Version
Available under License Creative Commons Public Domain Dedication.
Download (1MB)
[thumbnail of RAMA_62201_01031482124007_0213058601_02.pdf] Text
RAMA_62201_01031482124007_0213058601_02.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (394kB) | Request a copy
[thumbnail of RAMA_62201_01031482124007_0213058601_03.pdf] Text
RAMA_62201_01031482124007_0213058601_03.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (507kB) | Request a copy
[thumbnail of RAMA_62201_01031482124007_0213058601_04.pdf] Text
RAMA_62201_01031482124007_0213058601_04.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (475kB) | Request a copy
[thumbnail of RAMA_62201_01031482124007_0213058601_05.pdf] Text
RAMA_62201_01031482124007_0213058601_05.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (174kB) | Request a copy
[thumbnail of RAMA_62201_01031482124007_0213058601_06_ref.pdf] Text
RAMA_62201_01031482124007_0213058601_06_ref.pdf - Bibliography
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (300kB) | Request a copy
[thumbnail of RAMA_62201_01031482124007_0213058601_07_lamp.pdf] Text
RAMA_62201_01031482124007_0213058601_07_lamp.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.
Download (1MB) | Request a copy

Abstract

Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis pengaruh beban pajak, tunneling incentive, exchange rate, kepemilikan asing, dan ukuran perusahaan terhadap keputusan transfer pricing. Data penelitian yang digunakan adalah data sekunder, yakni laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Populasi pada penelitian ini adalah perusahaan manufaktur selama periode 2018-2022. Teknik pengambilan sampel menggunakan teknik purposive sampling dengan memperoleh sampel sejumlah 16 perusahaan. Jumlah observasi penelitian sebanyak 80 perusahaan. Teknik analisis pada penelitian ini adalah regresi linear berganda dengan menggunakan software Statistical Package for Social Science (SPSS) versi 26. Hasil penelitian menunjukkan bahwa beban pajak, tunneling incentive, dan kepemilikan asing berpengaruh terhadap keputusan transfer pricing, sedangkan exchange rate dan ukuran perusahaan tidak berpengaruh terhadap keputusan transfer pricing. Penelitian selanjutnya diharapkan dapat menambahkan variabel lain yang memengaruhi transfer pricing serta menggunakan perusahaan pada sektor lainnya agar dapat memperluas penelitian mengenai penerapan transfer pricing. This study aims to empirically examine and analyze the effect of tax expense, tunneling incentive, exchange rate, foreign ownership, and firm size on transfer pricing decisions. The study data used is secondary data, namely annual report listed on the Indonesia Stock Exchange. The population in this study was manufacturing companies in 2018-2022. The sample technique used purposive sampling by obtaining a sample of 16 companies. The number of observations used in this study was 80 companies. The analytical technique used in this study is multiple linear regression using Statistical Package for Social Science (SPSS) software version 26. The results of this study indicate that tax expense, tunneling incentive, and foreign ownership has an effect on transfer pricing decisions, while exchange rate and firm size has no effect on transfer pricing decisions. Subsequent study can use other variables related to transfer pricing and using companies in other sectors so it can provide wider results on the implementation of transfer pricing.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Beban Pajak, Tunneling Incentive, Exchange Rate, Kepemilikan Asing, Ukuran Perusahaan, Transfer Pricing
Subjects: H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Meirina Wulandari
Date Deposited: 17 Oct 2023 01:30
Last Modified: 17 Oct 2023 01:30
URI: http://repository.unsri.ac.id/id/eprint/129875

Actions (login required)

View Item View Item