SYLVIA, SYLVIA (2025) PENGARUH TAX PLANNING, GOOD CORPORATE GOVERNANCE, DAN PEMANFAATAN TAX HAVEN COUNTRY TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Empiris Pada Perusahaan Multinasional Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2019-2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to empirically examine the effect of Tax Planning, Good Corporate Governance, and the utilization of tax haven countries on transfer pricing. The independent variables in this research consist of tax planning, Good Corporate Governance, and the utilization of tax haven countries, while the dependent variable is transfer pricing. This research adopts a quantitative approach with a causal design, using secondary data. The population of the study comprises companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The sample was selected using a purposive sampling method, resulting in 17 companies as the sample and a total of 85 observational data points. Data analysis includes descriptive statistical tests, classical assumption tests, model fit tests, and hypothesis testing, all conducted using SPSS version 25. The results indicate that Tax Planning and Good Corporate Governance have a significant negative effect on transfer pricing, while the utilization of tax haven countries has no significant effect on transfer pricing. Keywords: Transfer Pricing, tax planning, utilization of tax haven countries, Good Corporate Governance. Penelitian ini bertujuan untuk menguji secara empiris pengaruh Tax Planning, Good Corporate Governance, dan pemanfaatan Tax Haven Country terhadap transfer pricing. Variabel independen dalam penelitian ini meliputi tax planning, Good Corporate Governance, dan pemanfaatan Tax Haven Country, sedangkan variabel dependen yang digunakan adalah Transfer Pricing. Jenis penelitian ini adalah kuantitatif dengan pendekatan kausal, menggunakan data sekunder. Populasi yang menjadi fokus penelitian adalah perusahaan di sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023. Pengambilan sampel dilakukan dengan metode purposive sampling, yang menghasilkan sebanyak 17 perusahaan sebagai sampel dan total 85 data observasi. Analisis data dalam penelitian ini mencakup uji statistik deskriptif, uji asumsi klasik, uji kesesuaian model, dan uji hipotesis, yang semuanya dilakukan menggunakan software SPSS versi 25. Hasil penelitian ini menunjukan bahwa Tax Planning dan Good Corporate Governance berpengaruh signifikan negatif terhadap Tranfer Pricing, dan pemanfaatan Tax Haven Country tidak berpengaruh signifikan terhadap Transfer Pricing. Kata Kunci: Transfer Pricing, Tax Planning, Pemanfaatan Tax Haven Country, Good Corporate Governance.
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