PENGARUH RASIO BEBAN PAJAK, TUNNELING INCENTIVE, DAN PROFITABILITAS TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Kasus pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI) Tahun 2018-2020)

NOVITASARI, NATALIA DESY (2022) PENGARUH RASIO BEBAN PAJAK, TUNNELING INCENTIVE, DAN PROFITABILITAS TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Kasus pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI) Tahun 2018-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study was conducted to test the effect of tax expense ratio, tunneling incentives, and profitability to transfer pricing decisions with case studies on manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The study used secondary data with the population of all manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 which amounted to 166 manufacturing companies. Sampling decisions in this study were conducted using purposive sampling where samples were selected based on certain criteria and obtained research samples of 54 financial statements from 18 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Data analysis methods use multiple linear regression analysis. The results of this study showed that the ratio of tax expense and tunneling incentives had a significant effect on transfer pricing while the profitability variable showed no significant effect on the implementation of transfer pricing. Keywords : Profitability, Tax Expense Ratio, Transfer Pricing, Tunneling Incentive Penelitian ini dilakukan untuk menguji pengaruh rasio beban pajak, tunneling incentive, dan profitabilitas terhadap keputusan transfer pricing dengan studi kasus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020. Penelitian ini menggunakan data sekunder dengan populasi seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020 yang berjumlah 166 perusahaan manufaktur. Pengambilan keputusan sampel dalam penelitian ini dilakukan dengan menggunakan purposive sampling dimana sampel dipilih berdasarkan kriteria-kriteria tertentu dan didapatkan sampel penelitian sebanyak 54 laporan keuangan dari 18 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020. Metode analisis data menggunakan analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa rasio beban pajak dan tunneling incentive berpengaruh signifikan terhadap transfer pricing sedangkan variabel profitabilitas menunjukkan tidak signifikan berpengaruh terhadap pelaksanaan transfer pricing. Kata Kunci : Profitabilitas, Rasio Beban Pajak, Transfer Pricing, Tunneling Incentive

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 069
NIM/NIDN Creators: 43218010114
Uncontrolled Keywords: Profitabilitas, Rasio Beban Pajak, Transfer Pricing, Tunneling Incentive
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 11 Aug 2022 03:08
Last Modified: 11 Aug 2022 03:08
URI: http://repository.mercubuana.ac.id/id/eprint/67291

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