PENGARUH KEPEMILIKAN ASING, DAN PROFITABILITAS TERHADAP TRANSFER PRICING DENGAN PAJAK PENGHASILAN BADAN SEBAGAI VARIABEL MEDIASI (Studi Pada Perusahaan di Bidang Consumer Goods Industry Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2020)

PERMATASARI, FITRI INTAN (2022) PENGARUH KEPEMILIKAN ASING, DAN PROFITABILITAS TERHADAP TRANSFER PRICING DENGAN PAJAK PENGHASILAN BADAN SEBAGAI VARIABEL MEDIASI (Studi Pada Perusahaan di Bidang Consumer Goods Industry Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2020). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Globalization drives cross-border transactions, including the transactions made by the multinational company, and creates a phenomenon of transfer pricing that becomes the attention of both local and overseas tax authorities. This phenomenon may happen due to the possibility of profit shifting by multinational companies. Thus, this research analyzes transfer pricing as the dependent variable and foreign ownership and profitability as independent variables. For the intervening variable, the researcher chose the income tax. This research uses purposive sampling with secondary data from companies listed on the Indonesian Stock Exchange in the category of Consumer Goods Industry in 2014–2020. The results show that foreign ownership, profitability, and corporate income tax simultaneously have significant effects on transfer pricing. While foreign ownership is negatively significant to transfer pricing, profitability and corporate income tax do not affect transfer pricing. Furthermore, corporate income tax cannot mediate the influence of foreign ownership and the profitability of transfer pricing. Key word: transfer pricing, foreign ownership, profitability, corporate income tax Globalisasi mendorong adanya transaksi lintas batas negara termasuk transaksi yang dilakukan oleh perusahaan multinasional berupa fenomena transfer pricing yang menjadi perhatian otoritas pajak dalam dan luar negeri. Hal ini disebabkan adanya kemungkinan profit shifting yang dapat dilakukan perusahaan multinasional. Sehingga, penelitian ini menganalisis transfer pricing sebagai variabel dependen serta kepemilikan asing dan profitabilitas sebagai variabel independen, dengan variable mediasi pajak penghasilan. Penelitian ini menggunakan purposive sampling dengan data sekunder atas perusahaan yang terdaftar dalam Bursa Efek pada industri Consumer Goods pada tahun 2014-2020. Berdasarkan hasil penelitian diketahui kepemilikan asing, profitabilitas, pajak penghasilan badan secara simultan berpengaruh signifikan pada transfer pricing. Sedangkan, secara parsial, kepemilikan asing berpengaruh signifikan negatif terhadap transfer pricing, namun profitabilitas dan pajak penghasilan badan tidak berpengaruh terhadap transfer pricing. Selanjutnya, pajak penghasilan badan tidak dapat memediasi pengaruh kepemilikan asing dan profitabilitas terhadap transfer pricing. Kata kunci: transfer pricing, kepemilikan asing, profitabilitas, pph badan

Item Type:	Thesis (S2)
Call Number CD:	CD/555. 22 037
Call Number:	TA/55/22/032
NIM/NIDN Creators:	55519110070
Uncontrolled Keywords:	transfer pricing, kepemilikan asing, profitabilitas, pph badan
Subjects:	000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions:	Pascasarjana > Magister Akuntansi
Depositing User:	ADELINA HASNA SETIAWATI
Date Deposited:	10 Nov 2022 07:59
Last Modified:	10 Nov 2022 07:59
URI:	http://repository.mercubuana.ac.id/id/eprint/71533

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