PENGARUH PAJAK, UKURAN PERUSAHAAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP TRANSFER PRICING

PRASTIWI, MERI ARTA (2023) PENGARUH PAJAK, UKURAN PERUSAHAAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP TRANSFER PRICING. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of tax, firm size, and good corporate governance on transfer pricing. The population in this study were food and beverage sub-sector companies listed on the Indonesia Stock Exchange with a total of 34 companies. The sample for this study was obtained using the purposive sampling method for food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX), based on specified sample criteria, a sample of 18 companies was obtained for the 2017-2022 period, during 6 years of observation there were 108 annual reports in the analysis. The data in this study are secondary data obtained from the IDX and the official website of the company concerned. The data analysis used is logistic regression analysis. The results of this study indicate that tax have no effect on transfer pricing, firm size has a positive effect on transfer pricing, audit committee have no effect on transfer pricing, and institusional ownership has a positive effect on transfer pricing. Keywords: Tax; Company Size; Good Corporate Governance; Transfer Pricing Penelitian ini bertujuan untuk mengetahui pengaruh pajak, ukuran perusahaan, dan good corporate governance terhadap transfer pricing. Populasi dalam penelitian ini adalah perusahaan subsektor makanan dan minuman yang terdaftar di BEI sejumlah 34 perusahaan. Sampel penelitian ini diperoleh dengan menggunakan metode purposive sampling pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI), berdasarkan kriteria sampel yang sudah ditentukan diperoleh sampel 18 perusahaan periode 2017-2022, selama 6 tahun pengamatan terdapat 108 laporan tahunan di analisis. Data pada penelitian ini adalah data sekunder yang diperoleh dari BEI dan website resmi perusahaan yang bersangkutan. Analisis data yang digunakan adalah analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa pajak tidak berpengaruh terhadap transfer pricing, ukuran perusahaan berpengaruh secara positif terhadap transfer pricing, komite audit tidak berpengaruh terhadap transfer pricing, dan kepemilikan instutusional berpengaruh secara positif terhadap transfer pricing. Kata Kunci: Pajak; Ukuran Perusahaan; Good Corporate Governance; Transfer Pricing

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 23 233
NIM/NIDN Creators:	43218010187
Uncontrolled Keywords:	Pajak; Ukuran Perusahaan; Good Corporate Governance; Transfer Pricing
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 500 Natural Science and Mathematics/Ilmu-ilmu Alam dan Matematika > 530 Physics/Fisika > 536 Heat/Panas > 536.2 Heat Transfer/Transmisi Kalor, Perpindahan Panas 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 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	11 Dec 2023 04:19
Last Modified:	11 Dec 2023 04:19
URI:	http://repository.mercubuana.ac.id/id/eprint/84637

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