PENGARUH PAJAK, TUNNELING INCENTIVE, DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING (Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020)

AR RAHMAN, RAFKI (2022) PENGARUH PAJAK, TUNNELING INCENTIVE, DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING (Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

This study aims to determine how much influence tax, tunneling incentive, firm size have on transfer pricing. This study uses a sample of manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. A total of 53 manufacturing companies are listed on the Indonesia Stock Exchange (IDX), and as many as 15 manufacturing companies are used for this study using purposive sampling method, with 4 variables namely, the dependent variable; transfer pricing and independent variables; taxes, tunneling incentives, company size. The data used in this study is secondary data obtained from the website www.idx.co.id. The data has been collected and tested using the Eviews-12 software. The data analysis method used is the classical assumption test and the use of t test and F test to get the results that tax has a negative and significant effect on transfer pricing, tunneling incentive has no effect on transfer pricing, and the size of the company has a negative and significant effect on transfer pricing. Penelitian bertujuan untuk mengetahui seberapa pengaruh pajak, tunneling incentive, ukuran perusahaan terhadap transfer pricing. Penelitian ini menggunakan sampel perusahaan manufaktur sektor aneka industry yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2016-2020. Sebanyak 53 perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI), dan sebanyak 15 perusahaan manufaktur yang digunakan untuk penelitian ini dengan menggunakan metode purposive sampling, dengan 4 variabel yaitu, variabel dependent; transfer pricing dan variabel independent; pajak, tunneling incentive, ukuran perusahaan. Data yang digunakan pada penelitian ini adalah data sekunder yang diperoleh dari website www.idx.co.id. Data yang telah dikumpulkan dan diuji menggunakan software Eviews-12. Metode analisis data yang digunakan adalah dengan pengujian asumsi klasik dan menggunakan uji T dan uji F mendapatkan hasil yaitu pajak berpengaruh negative dan signifikan terhadap transfer pricing, tunneling incentive tidak berpengaruh terhadap transfer pricing, dan ukuran perusahaan berpengaruh negative dan signifikan terhadap transfer pricing.

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