ARYANI, WIDYASTUTI (2021) PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, DAN TRANSFER PRICING TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Memiliki Hubungan Istimewa Periode 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Nilai perusahaan merupakan hal yang penting bagi sebuah perusahaan, karena nilai perusahaan yang tinggi akan meningkatkan minat investor untuk berinvestasi di perusahaan tersebut. Penelitian ini bertujuan untuk menguji pengaruh perencanaan pajak, beban pajak tangguhan, dan transfer pricing terhadap nilai perusahaan yang diukur menggunakan proksi Tobin’s Q. Sampel penelitian adalah perusahaan manufaktur sub sektor Industri Barang Konsumsi (Consumer Goods Industry) yang terdaftar di BEI selama periode 2015 s/d 2019 dengan menggunakan metode purposive sampling. Jenis penelitian yang digunakan adalah kuantitatif. Metode analisis data yang digunakan adalah model regresi linear berganda. Penelitian ini menemukan bahwa perencanaan pajak dan transfer pricing berpengaruh positif signifikan terhadap nilai perusahaan, maka saat perencanaan pajak dan transfer pricing meningkat, maka nilai perusahaan juga akan meningkat. Sementara itu beban pajak tangguhan berpengaruh negatif signifikan terhadap nilai perusahaan, maka saat beban pajak tangguhan meningkat, maka sebaliknya nilai perusahaan akan menurun. Kata kunci: Perencanaan pajak, Beban pajak tangguhan, Transfer pricing, Nilai perusahaan Firm value is the one of important thing for a company, because if a firm value is high it will be followed by high interest from investors. This research examines the impact of tax planning, deferred tax expense, and transfer pricing on firm value, the indicator for Firm Value was Tobin’s Q ratio. The samples for this research is Indonesian manufacturing companies specifically on Consumer Goods Industry sub sector that listed on the IDX from 2015 to 2019 selected by purposive sampling method. The type of research used is quantitative method. Data analysis method used Multiple Regression Analysis, the result of the research shows that tax planning and transfer pricing will positively and significantly affect the firm value, so when tax planning and transfer pricing increased, firm value will be increased too and investor interest will tend to increase. On the other side, deferred tax expense will negatively and significantly affect the firm value so when deferred tax expense increased, firm value will be decreased. Keywords: Tax planning, Deferred tax expense, Transfer pricing, Firm value,
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217110164 |
| Uncontrolled Keywords: | Tax planning, Deferred tax expense, Transfer pricing, Firm value, Perencanaan pajak, Beban pajak tangguhan, Transfer pricing, Nilai perusahaan |
| 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 06:59 |
| Last Modified: | 10 Mar 2022 06:59 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/57742 |
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