SUPRIYANTO, SUPRIYANTO (2020) PENGARUH PAJAK, DEBT COVENANT, KEPEMILIKAN ASING DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2014-2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Multinational companies often take advantage of taxation loopholes to carry out tax management by transferring pricing that is transferring profits or income obtained to affiliated companies located in other countries, so that the total corporate tax paid is lower and the profits obtained by these companies are higher. This has caused huge losses for developing countries including Indonesia. This study aims to determine the influence of the influence of tax, Debt Covenant, foreign ownership and Tunneling incentives on Transfer pricing. (Empirical Study of Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange). This research uses quantitative methods. The sampling technique in this study was purposive sampling technique. The samples in this study were 17 samples in a period of 4 years so that 68 total company samples were obtained. The analysis technique used in this study is logistic regression analysis (Binary Logistic Regression) using SPSS version 21. Keywords: tax effect, Debt covenant, foreign ownership and tunneling incentive on transfer pricing. Perusahaan multinasional sering memanfaatkan celah aturan perpajakan untuk melakukan manajemen pajak dengan melakukan transfer pricing yaitu memindahkan keuntungan atau penghasilan yang didapat ke perusahaan afiliasi yang berada di negara lain, sehingga total pajak perusahaan yang dibayarkan menjadi lebih rendah dan keuntungan yang diperoleh oleh perusahaan tersebut semakin tinggi. Hal tersebut telah menyebabkan kerugian yang besar bagi negara berkembang termasuk Indonesia. Penelitian ini bertujuan untuk mengetahui adanya pengaruh antara pengaruh pajak, Debt Covenant, kepemilikan asing dan Tunneling incentive terhadap Transfer pricing. (Studi Empiris pada Perusahaan Industri Barang Konsumsi Terdaftar di Bursa Efek Indonesia ). Penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel dalam penelitian ini adalah teknik purposive sampling. Sampel dalam penelitian ini adalah sebanyak 17 sampel dalam kurun waktu 4 tahun sehingga didapat 68 total sampel perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik (Binary Logistic Regresion) dengan menggunakan aplikasi SPSS versi 21. Kata kunci : pengaruh pajak, Debt covenant, kepemilikan asing dan tunneling incentive terhadap transfer pricing.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 20 039 |
| NIM/NIDN Creators: | 43215120139 |
| Additional Information: | pengaruh pajak, Debt covenant, kepemilikan asing dan tunneling incentive terhadap transfer pricing. |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 18 Jan 2022 23:04 |
| Last Modified: | 03 Feb 2022 03:46 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54518 |
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