PENGARUH PAJAK, LEVERAGE, DAN PROFITABILITAS TERHADAP TRANSFER PRICING (Studi Empiris Perusahaan Manufaktur Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)

WAHYUNI, RAHMA (2020) PENGARUH PAJAK, LEVERAGE, DAN PROFITABILITAS TERHADAP TRANSFER PRICING (Studi Empiris Perusahaan Manufaktur Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to know the influences of tax, leverage, and profitability on transfer pricing. The object of this research is 135 (one hundred and thirty five) manufacturing companies listed on the Indonesia Stock Exchange. The research period is from 2014 to 2018. This research use a quantitative-descriptive approach. Thus, data analysis which is used is statistic analysis in the form of a logistic regression test. The results of this research shows that tax does not have effect to the companies decision to Transfer Pricing. While Leverage and Profitability have effect to the companies decision to Transfer Pricing. Keywords : tax expense, leverage, profitability, and transfer pricing. Penelitian ini untuk mengetahui pengaruh dari pajak, leverage, dan profitabilitas terhadap transfer pricing. Objek penelitian ini adalah 135 (seratus tiga puluh lima) perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Periode penelitian ini adalah tahun 2014 sampai dengan 2018. Penelitian ini menggunakan pendekatan deskriptif kuantitatif. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi logistik. Hasil penelitian ini menunjukkan bahwa pajak tidak memiliki pengaruh terhadap keputusan perusahaan dalam melakukan transfer pricing. Sementara leverage dan profitabilitas berpengaruh terhadap keputusan perusahaan dalam melakukan transfer pricing. Kata Kunci : pajak, leverage, profitabilitas, dan tansfer pricing.

Item Type: Thesis (S1)
Call Number: SE/32/21/077
NIM/NIDN Creators: 43216110061
Uncontrolled Keywords: pajak, leverage, profitabilitas, dan tansfer pricing.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 320 Political dan Government Science/Ilmu Politik dan Ilmu Pemerintahan > 322 Relation of The State of Organized Groups/Hubungan Negara dengan Kelompok Sosial yang Terorganisir > 322.3 Business and Industry/Bisnis dan Industri
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 339 Macroeconomics and Related Topics/Makroekonomi, Ekonomi Makro dan Topik Terkait > 339.2 Distribution of Income and Wealth/Distribusi Pendapatan dan Kekayaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 Corporations/Perusahaan
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Rifky Anan Kurniawan
Date Deposited: 29 May 2022 15:24
Last Modified: 29 May 2022 15:24
URI: http://repository.mercubuana.ac.id/id/eprint/53907

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