KAIRUNNISA, NUR (2020) PENGARUH KEPEMILIKAN ASING, PAJAK DAN DEBT COVENANT TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this research is to determine the influence of foreign ownership, tax and debt covenant on transfer pricing. The population that became the object of this research was a manufacturing companies listed on the Indonesia Stock Exchange during the period of 2016-2018. This research uses a purposive sampling method which is sampling based on certain criteria. The results of population elimination, there are 20 (twenty) manufacturing companies that meet the criteria. The data collections techniques that use are to documenting secondary data in the form of published annual financial reports. The analysis used in the study is a multiple linear regression analysis. The results of this research are indicate that the foreign ownership and tax has a significant effect on transfer pricing, while debt covenant has no significant effect on transfer pricing. Keywords: foreign ownership, tax, debt covenant and transfer pricing. Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan asing, pajak dan debt covenant terhadap transfer pricing. Populasi yang menjadi objek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode tahun 2016-2018. Penelitian ini menggunakan metode purposive sampling yaitu pengambilan sampel berdasarkan kriteria tertentu. Dari hasil eliminasi populasi, terdapat 20 perusahaan manufaktur yang memenuhi kriteria. Sedangkan teknik pengumpulan data yang digunakan adalah dengan mendokumentasikan data sekunder berupa laporan keuangan tahunan yang dipublikasi. Adapun analisis yang digunakan dalam penelitian adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kepemilikan asing dan pajak berpengaruh signifikan terhadap transfer pricing, sedangkan debt covenant tidak berpengaruh signifikan terhadap transfer pricing. Kata kunci: kepemilikan asing, pajak, debt covenant dan transfer pricing.
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