SRIWIJAYANTI, AHYU (2019) PENGARUH TAX, TUNNELING INCENTIVE, DEBT COVENANT, FIRM SIZE, FOREIGN OWNERSHIP DAN PROBABILITY TERHADAP KEPUTUSAN PERUSAHAAN UNTUK MELAKUKAN TRANSFER PRICING (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research is aimed to analyze the effect of tax, tunneling incentive, debt covenant, firm size, foreign ownership, and profitability, toward the firm decision for transfer pricing. Dependent variable in this research was transfer pricing proxied by the related party transaction (RPT) sales. Independent variables in this research were tax, tunneling incentive, debt covenant, firm size, foreign ownership, and profitability. This research used secondary data analysis of financial statements or annual reports of manufacturing companies at Indonesia Stock Exchange in 2015-2017. By using purposive sampling method, the total amount of samples obtained in this research were 81 from 27 companies. This research used logistic regression analysis method. The results of the analysis in this research showed that debt covenant, firm size, and profitability have a positive and significant influence toward the firm decision for transfer pricing. While tax, tunneling incentive, and foreign ownership did not effect on the firm decision for transfer pricing. Keyword: tax, tunneling incentive, debt covenant, firm size, foreign ownership, profitability, transfer pricing. Penelitian ini bertujuan untuk menganalisis pengaruh tax, tunneling incentive, debt covenant, firm size, foreign ownership, dan profitability terhadap keputusan perusahaan multinasional di Indonesia untuk melakukan transfer pricing. Variabel dependen dalam penelitian ini adalah transfer pricing yang diproksikan dengan penjualan kepada related party transaction (RPT). Variabel independen dalam penelitian ini adalah tax, tunneling incentive, debt covenant, firm size, foreign ownership, dan profitability. Penelitian ini menggunakan data sekunder pada laporan keuangan atau laporan tahunan yang telah dipublikasikan oleh perusahaan di Bursa Efek Indonesia. Populasi dalam penelitian ini merupakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Dengan menggunakan metode purposive sampling, di dapat total sampel keseluruhan dalam penelitian ini adalah 81 data dari 27 perusahaan. Metode analisis yang digunakan menggunakan analisis regresi logistik. Hasil analisis dalam penelitian ini menunjukkan bahwa debt covenant, firm size, dan profitability berpengaruh positif dan signifikan terhadap keputusan perusahaan untuk melakukan transfer pricing. Sedangkan tax, tunneling incentive, dan foreign ownership tidak berpengaruh terhadap keputusan perusahaan untuk melakukan transfer pricing. Kata Kunci: tax, tunneling incentive, debt covenant, firm size, foreign ownership, profitability, transfer pricing
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 19 1064 |
| Call Number: | SE/32/19/287 |
| NIM/NIDN Creators: | 43215110493 |
| Uncontrolled Keywords: | tax, tunneling incentive, debt covenant, firm size, foreign ownership, profitability, transfer pricing |
| Subjects: | 700 Arts/Seni, Seni Rupa, Kesenian > 710 Civic and Lanscape Art/Seni Perkotaan dan Pertamanan 700 Arts/Seni, Seni Rupa, Kesenian > 780 Music/Seni Musik 700 Arts/Seni, Seni Rupa, Kesenian > 780 Music/Seni Musik > 785 Chamber Music/Musik Ruangan > 785.1 Ensembles by Size/Ansambel Berdasarkan Jumlah Instrumen |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ELMO ALHAFIIDH PUTRATAMA |
| Date Deposited: | 26 Sep 2023 01:30 |
| Last Modified: | 26 Sep 2023 01:30 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/81449 |
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