PENGARUH PROFITABILITAS, TUNNELING INCENTIVE, DEBT COVENANT, DAN INTANGIBLE ASSET TERHADAP KEPUTUSAN TRANSFER PRICING DENGAN TAX MINIMIZATION SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2019 – 2021)

Kristina, Dewi (2023) PENGARUH PROFITABILITAS, TUNNELING INCENTIVE, DEBT COVENANT, DAN INTANGIBLE ASSET TERHADAP KEPUTUSAN TRANSFER PRICING DENGAN TAX MINIMIZATION SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2019 – 2021). S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Kenaikan penanaman modal asing di Indonesia pada tahun 2020 dan 2021 menyebabkan kenaikan penerimaan dari sisi perpajakan namun Tax Justice Network melaporkan bahwa Indonesia masih mengalami kerugian dari sisi penerimaan pajak, kerugian ini disebabkan oleh penghindaran pajak korporasi yang dilakukan oleh perusahaan multinasional melalui skema transfer pricing. The increase of foreign investment in Indonesia in 2020 and 2021 will cause increased reception from side taxation, but the tax justice network reports that Indonesia is still experiencing loss from side tax revenue, a loss caused by corporate tax avoidance by the company multinational through transfer pricing schemes. This research aims to investigate the influence of profitability, tunneling incentives, debt covenants, and intangible assets as indicated factor influence transfer pricing decisions with tax minimization as variable moderation. The research method used is quantitative with the technique of taking samples using purposive sampling; the number of samples was 27 companies out of the 195 population. Research results revealed that profitability, tunneling incentives, and debt covenants positively affect transfer pricing decisions; meanwhile, tax minimization moderates the effect of profitability, tunneling incentives, debt covenants, and intangible assets on transfer pricing decisions. Keywords: Profitability, Tunneling Incentive, Debt Covenant, Intangible Assets, Transfer Pricing, Tax Minimization Tujuan dari penelitian ini adalah untuk mengkaji pengaruh profitabilitas, tunneling incentive, debt covenant, dan intangible asset sebagai faktor yang diindikasikan mempengaruhi keputusan transfer pricing dengan tax minimization sebagai variabel moderasi. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan teknik pengambilan sampel menggunakan purposive sampling, jumlah sampel yang diperoleh 27 perusahaan dari 195 populasi. Hasil penelitian menyebutkan bahwa profitabilitas, tunneling incentive, debt covenant, dan intangible asset berpengaruh positif terhadap keputusan transfer pricing sementara itu tax minimization memoderasi pengaruh profitabilitas, tunneling incentive, debt covenant, dan intangible asset terhadap keputusan transfer pricing. Perusahaan multinasional dapat meningkatkan working capital melalui peningkatan working capital melalui kegiatan operasional perusahaan. Kata Kunci: Profitabilitas, Tunneling Incentive, Debt Covenant, Intangible Asset, Transfer Pricing, Tax Minimization

Item Type: Thesis (S2)
NIM/NIDN Creators: 55519110044
Uncontrolled Keywords: Profitabilitas, Tunneling Incentive, Debt Covenant, Intangible Asset, Transfer Pricing, Tax Minimization Profitability, Tunneling Incentive, Debt Covenant, Intangible Assets, Transfer Pricing, Tax Minimization
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: ALFINA DHEA NOVA
Date Deposited: 06 Jun 2023 04:44
Last Modified: 06 Jun 2023 04:44
URI: http://repository.mercubuana.ac.id/id/eprint/78020

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