PENGARUH PAJAK, TUNNELING INCENTIVE, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018)

FAHMIL, MUHAMMAD and Ubaidillah, Ubaidillah and Aspahani, Aspahani (2020) PENGARUH PAJAK, TUNNELING INCENTIVE, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pajak, tunneling incentive, kepemilikasn asing, dan ukuran perusahaan terhadap transfer pricing. Jenis penelitian ini termasuk penelitian deskriptif kuantiatatif. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi di bursa efek indonesia tahun 2016-2018. Data sekunder dipergunakan dalam penelitian ini diperoleh dari web www.idx.co.id. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Variabel bebas dalam penelitian ini adalah pajak, tunneling incentive, kepemilikan asing, dan ukuran perusahaan sedangkan variabel terikatnya ialah transfer pricing. Pengujian hipotesis penelitian menggunakan teknik analisis regresi linier berganda dengan menggunakan SPSS Versi 25.0. Hasil dari penelitian ini menunjukan bahwa pajak, tunneling incentive, dan ukuran perusahaan berpengaruh positif terhadap transfer pricing, sedangkan kepemilikan asing tidak berpengaruh terhadap keputusan perusahaan melakukan transfer pricing.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Pajak, Tunneling Incentive, Kepemilikan Asing, Ukuran Perusahaan, dan Transfer Pricing.
Subjects: H Social Sciences > HB Economic Theory > HB522-715 Income. Factor shares
H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 8281 not found.
Date Deposited: 28 Sep 2020 07:38
Last Modified: 28 Sep 2020 07:38
URI: http://repository.unsri.ac.id/id/eprint/35802

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