PENGARUH TAX MINIMIZATION, TUNNELING INCENTIVE, EXCHANGE RATE DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)

PRABOW, DWI MEI (2022) PENGARUH TAX MINIMIZATION, TUNNELING INCENTIVE, EXCHANGE RATE DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of tax minimization, tunneling incentives, exchange rates and company size on transfer pricing in mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research is a causal research. The sample in this study was obtained using a purposive sampling method, which is based on predetermined criteria. Based on this method, there were 19 mining sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The analytical method used is multiple linear regression analysis. The results of this study are that tax minimization and company size have a negative effect on transfer pricing, while tunneling incentives and exchange rates have no effect on transfer pricing. Keywords : Tax Minimization, Tunneling Incentive, Exchange Rate,Company Size, Transfer Pricing Penelitian ini bertujuan untuk mengetahui pengaruh tax minimization, tunneling incentive, exchange rate dan ukuran perusahaan terhadap transfer pricing pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2017-2021. Penelitian ini merupakan penelitian kausal. Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling, yang didasarkan pada kriteria – kriteria yang telah ditentukan. Berdasarkan metode tersebut didapatkan sebanyak 19 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2017-2021. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil dari penelitian ini adalah tax minimization dan ukuran perusahaan berpengaruh negatif terhadap transfer pricing, sedangkan tunneling incentive dan exchange rate tidak berpengaruh terhadap transfer pricing. Kata Kunci : Tax Minimization, Tunneling Incentive, Exchange Rate, Ukuran Perusahaan, Transfer Pricing

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 323
NIM/NIDN Creators: 43218010064
Uncontrolled Keywords: Tax Minimization, Tunneling Incentive, Exchange Rate, Ukuran Perusahaan, Transfer Pricing
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
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
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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 10 Mar 2023 04:33
Last Modified: 10 Mar 2023 04:33
URI: http://repository.mercubuana.ac.id/id/eprint/74971

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