RAHMADI, REZHA (2021) PENGARUH PROFITABILITAS, DEBT COVENANT DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini untuk mengetahui dan menganalisis pengaruh Profitabilitas, Debt Covenant dan Intangible Assets terhadap Transfer Pricing. Variabel dependen yang digunakan adalah Tax Avoidance yang diukur dengan variabel dummy 0 dan 1. Variabel independen yang digunakan adalah Profitabilitas, Debt Covenant dan Intangible Assets. Penelitian empiris ini menggunakan metode purposive sampling dalam melakukan pengumpulan data. Data sekunder ini diperoleh dari laporan keuangan dan laporan taahunan yang terdaftar di BEI periode 2016-2018. Populasi penelitian ini adalah perusahaan manufaktur di BEI dengan jumlah sebanyak 94 sampel perusahaan periode 2016-2018. Analisis regresi logistik dilakukan dengan menggunakan SPSS versi 26. Hasil penelitian ini menunjukkan bahwa profitabilitas dan intangible assets berpengaruh terhadap transfer pricing. Sedangkan debt covenant tidak berpengaruh terhadap transfer pricing. Kata kunci: Profitabilitas, Debt Covenant, Intangible Assets dan Transfer Pricing. This study is to determine and analyze the impact of Profitability, Debt Covenant and Intangible Assets on Transfer Pricing. The dependent variable used is Tax Avoidance which is measured by dummy variables 0 and 1. The independent variables used are Profitability, Debt Covenant, and Intangible Assets. This empirical research uses purposive sampling method in collecting data. This secondary data is obtained from financial reports and annual reports listed on the IDX for the 2016-2018 period. The population of this study is the manufacturer companies on the IDX with a total of 94 sample companies for the 2016-2018 period. Logistic regression analysis was performed using SPSS version 26. The results of this study indicate that profitability and intangible assets have an impact on transfer pricing. Meanwhile, debt covenant has no impact on transfer pricing. Keywords: Profitability, Debt Covenant, Intangible Assets and Transfer Pricing.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216110347 |
| Uncontrolled Keywords: | Profitability, Debt Covenant, Intangible Assets and Transfer Pricing. |
| 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 04:41 |
| Last Modified: | 10 Mar 2022 04:41 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/57721 |
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