PRASIWI, DAHNIAR (2019) PENGARUH EXCHANGE RATE, DEBT COVENANT DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI DI INDONESIA. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
In principle, transfer pricing is a method that is part of tax avoidance or an effort to save the tax that is legalized by the government. However, along with the development to the theory about transfer pricing, there are another factors that started to influence the indication of transfer pricing. Based on the previous research that have an opposite results, about 3 Independent variables that influence the Transfer Pricing decision, this research had a purpose to retake the test to 3 variabel that indicated as the reason to the company do the transfer pricing, that is : Exchange Rate, Debt Covenant and Tunneling Incentive. This research is the secunder research which is use analysis Binary Logistic Regression that was procession with SPSS Program version 22.0. With using purposive sampling tecnic, this research test 28 sample from 49 population, for Manufactur sector Various Industries. The result of this research is Exchange Rate, Debt Covenant and Tunneling Incentive, was stated not influenced to the indicated of the company do the transfer pricing. Keywords: Tax, Transfer Pricing, Exchange Rate, Debt Covenant dan Tunneling Incentive. Pada prinsipnya, transfer pricing adalah sebuah metode yang merupakan bagian dari Penghindaran Pajak atau upaya untuk melakukan penghematan pajak yang memang dilegalkan oleh pemerintah. Namun, seiring dengan berkembangnya teori tentang transfer pricing, ada faktor-faktor lain yang mulai mempengaruhi indikasi terjadinya transfer pricing. Berdasarkan hasil penelitian sebelumya yang bertolak belakang, tentang 3 variabel Independen yang mempengaruhi keputusan Transfer Pricing, penelitian ini bertujuan untuk menguji ulang 3 Variabel yang terindikasi menjadi alasan suatu perusahaan melakukan transfer pricing, yaitu : Exchange Rate, Debt Covenant dan Tunneling Incentive. Penelitian ini merupakan penelitian Sekunder dengan teknik analisis binari regresi logistik yang diolah menggunakan program SPSS Versi 22.0. Dengan menggunakan teknik purposive sampling, penelitian ini menguji 28 Sampel dari 49 populasi, untuk sektor manufaktur aneka industri. Hasil dari penelitian ini adalah Exchange Rate, Debt Covenant dan Tunneling Incentive, dinyatakan tidak berpengaruh terhadap Indikasi perusahaan melakukan Transfer Pricing. Kata Kunci: Pajak, Transfer Pricing, Exchange Rate, Debt Covenant dan Tunneling Incentive.
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