PENGARUH TRANSFER PRICING DAN TAX HAVEN TERHADAP PENGHINDARAN PAJAK DAN TINGKAT LABA PERUSAHAAN

TANJUNG, RAHIMATUL HUSNA (2019) PENGARUH TRANSFER PRICING DAN TAX HAVEN TERHADAP PENGHINDARAN PAJAK DAN TINGKAT LABA PERUSAHAAN. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is about the influence of Transfer Pricing and Tax Haven. Country to Tax Avoidance at the Company's Profit Level. The population of this study is manufacturing companies of various industry sector which listed in the Indonesia Stock Exchange (IDX) for the period 2013 to 2017.The research samples are 10 various industry companies that are listed in Indonesia Stock Exchange (IDX) with a total of 50 observations and these companies have been selected by using purposive sampling. The independent variable proxy has been carried out by using Multiple Regression Analysis and Transfer Pricing with Transaction Net Margin Method (TNMM) and Tax Haven Country proxyed by Long Debt to Equity Ratio (LTDtER) to Tax Avoidance. proxy with the Effective Tax Rate (ETR) by Return on Sales (ROS). The results of this study indicate that transfer pricing have significant effect on tax avoidance, tax haven country do not have significant effect on tax avoidance, and tax avoidance have significant effect t on the rate of profits. Keywords: Transfer Pricing, Tax Haven Country, Tax Avoidance, Profit Levels. Penelitian ini bertujuan untuk mengetahui pengaruh Transfer Pricing dan Tax Haven Country terhadap Penghindaran Pajak pada Tingkat Laba Perusahaan. Populasi dari penelitian ini adalah perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2013 sampai dengan tahun 2017. Sampel penelitian ini terdiri dari 10 perusahaan aneka industri yang terdaftar di Bursa Efek Indonesia (BEI) dengan jumlah pengamatan sebesar 50 dan dipilih secara purposive sampling. Analisis data dalam penelitian ini menggunakan analisis regresi berganda (Multiple Regression Analysis) dengan variabel independen Transfer Pricing yang diproxykan dengan Transaction Net Margin Method (TNMM) dan Tax Haven Country yang diproxykan dengan Longterm Debt to Equity Rasio (LTDtER) terhadap Penghindaran Pajak yang diproxykan dengan Effective Tax Rate (ETR) pada tingkat laba perusahaan yang diproxykan dengan Return on Sales (ROS). Hasil penelitian menunjukkan bahwa transfer pricing berpengaruh negatif signifikan terhadap penghindaran pajak, tax haven country tidak berpengaruh terhadap penghindaran pajak, dan penghindaran pajak berpengaruh negatif signifikan terhadap tingkat laba perusahaan. Kata Kunci: Transfer Pricing, Tax Haven Country, Penghindaran Pajak, Tingkat Laba

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 1036
Call Number: SE/32/19/321
NIM/NIDN Creators: 43215110420
Uncontrolled Keywords: Transfer Pricing, Tax Haven Country, Penghindaran Pajak, Tingkat Laba
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.91 Influence of Physical Environment and Conditions/Pengaruh Lingkungan dan Kondisi Fisik
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.91 Influence of Physical Environment and Conditions/Pengaruh Lingkungan dan Kondisi Fisik > 155.911 Influence of Sensory Stimuli/Pengaruh Stimuli Sensori
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ELMO ALHAFIIDH PUTRATAMA
Date Deposited: 11 Sep 2023 07:07
Last Modified: 11 Sep 2023 07:07
URI: http://repository.mercubuana.ac.id/id/eprint/80670

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