PENGARUH PAJAK, KEPEMILIKAN ASING DAN LEVERAGE TERHADAP TRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI DI BURSA EFEK INDONESIA)

RAHAYU, ANITA and Fuadah, Luk Luk and Budiman, Anton Indra (2020) PENGARUH PAJAK, KEPEMILIKAN ASING DAN LEVERAGE TERHADAP TRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI DI BURSA EFEK INDONESIA). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031381821035.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (2MB) | Request a copy
	Text RAMA_62201_01031381821035_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (7MB) | Request a copy
Preview	Text RAMA_62201_01031381821035_011057401_0016107709_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB) | Preview
	Text RAMA_62201_01031381821035_011057401_0016107709_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (187kB) | Request a copy
	Text RAMA_62201_01031381821035_011057401_0016107709_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (385kB) | Request a copy
	Text RAMA_62201_01031381821035_011057401_0016107709_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (480kB) | Request a copy
	Text RAMA_62201_01031381821035_011057401_0016107709_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (242kB) | Request a copy
	Text RAMA_62201_01031381821035_011057401_0016107709_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (243kB) | Request a copy
	Text RAMA_62201_01031381821035_011057401_0016107709_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (453kB) | Request a copy

Abstract

Transfer pricing that’ve been used by multinational coorporation in order to avoid tax paying. The company can transfer the tax burden from the higher rated country to the lower rate jurisdiction. The objective of this research is to analyze the influence of tax, forgein ownership and leverage on transfer pricing. The population of this study is all of the miscellaneous industri companies listed with the Indonesia Stock Exchange from 2013 to 2018. Sampling method used in this study is purposive sampling. The analytical method used was logistic regression analysis using SPSS program version 25. The results of the analysis in this study indicate that tax has a significant negative effect on transfer pricing, forgein ownership has no significant effet on transfer pricing,wheres leverage has a significant positive effect on transfer pricing. Subsequent research 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:	Transfer Pricing, Tax, Forgein Ownership, Leverage
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 8197 not found.
Date Deposited:	25 Sep 2020 03:42
Last Modified:	25 Sep 2020 03:42
URI:	http://repository.unsri.ac.id/id/eprint/35626

Actions (login required)

View Item