RAMADHAN, STEFAN NABIL (2020) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN BEBAN PAJAK TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2018). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh dari profitabilitas, ukuran perusahaan dan beban pajak terhadap transfer pricing. Objek penelitian ini adalah Perusahaan Manufaktur yang terdaftar pada Bursa Efek Indonesia periode 2018. Teknik pengambilan sampel menggunakan teknik Purposive Sampling. Dari 155 perusahaan manufaktur yang terdaftar hanya 113 perusahaan yang masuk dalam kriteria dalam penelitian ini. Penelitian ini menggunakan jenis data sekunder. Uji statistik yang digunakan adalah uji asumsi klasik, uji kelayakan model, uji hipotesis dan uji regresi linear berganda. Hasil penelitian ini menunjukan bahwa profitabilitas dan ukuran perusahaan berpengaruh positif terhadap Transfer Pricing. Sedangkan satu variable lain yaitu beban pajak tidak berpengaruh terhadap transfer pricing. Kata Kunci : Profitabilitas, Ukuran Perusahan, Beban Pajak, Transfer Pricing dan Bursa Efek Indonesia This research aims to find the effect of profitabilitas, company size and tax expense on transfer pricing. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange for the period 2018. The sampling technique uses purposive sampling technique. From 155 listed manufacturing companies, only 113 companies are included in the criteria for this research. This research uses secondary data. The statistical test used is the classical assumption test, feasibility model test, hypothesis test and multiple linear regression. The results of this research showing that profitabilitas and firm size had an positif effect on transfer pricing. While, one other variable namely tax expense, does not affect the transfer pricing. Keywords : Profitabilitas, Company Size, Tax Expense, Transfer Pricing and Indonesia Stock Exchange,
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216110468 |
| Uncontrolled Keywords: | Profitabilitas, Company Size, Tax Expense, Transfer Pricing and Indonesia Stock Exchange, Profitabilitas, Ukuran Perusahan, Beban Pajak, Transfer Pricing dan Bursa Efek Indonesia |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MELATI CAHYA FITRIANI |
| Date Deposited: | 10 Mar 2022 03:34 |
| Last Modified: | 10 Mar 2022 03:34 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/57703 |
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