PENGARUH PAJAK, DEBT COVENANT, TUNNELING INCENTIVE DAN EXCHANGE RATE TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Empiris Pada Perusahaan Multinasional Yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2022)

DEWI, WAHYU LISTIAWATI (2024) PENGARUH PAJAK, DEBT COVENANT, TUNNELING INCENTIVE DAN EXCHANGE RATE TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Empiris Pada Perusahaan Multinasional Yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine the influence of taxes, debt covenants, tunneling incentives, and exchange rates on transfer pricing decisions in Multinational Corporations listed on the Indonesia Stock Exchange during the period from 2019 - 2022. The research employs secondary data by collecting financial information from multinational corporations listed on the Indonesia Stock Exchange, with a total population of 40 companies. The sample selection for this study uses purposive sampling, where samples are chosen based on specific criteria, resulting in the collection of 120 financial reports from 30 multinational corporations during the period from 2019 - 2022. The analytical method involves quantitative data analysis through multiple linear regression testing. The research results show that the Debt Covenant has a significant effect on Transfer Pricing Decisions, while Tax, Tunneling Incentive and Exchange Rates do not have a significant effect on Transfer Pricing Decisions. Keyword : Tax, Debt Covenant, Tunneling Incentive, Exchange Rate and Transfer Pricing Penelitian ini bertujuan untuk mengetahui pengaruh pajak, debt covenant, tunneling incentive, dan exchange rate terhadap keputusan transfer pricing pada perusahaan Multinasional yang terdaftar di Bursa Efek Indonesia periode tahun 2019 - 2022. Penelitian ini menggunakan data sekunder dengan mengumpulkan data keuangan dari perusahaan multinasional yang terdaftar di Bursa Efek Indonesia dengan populasi berjumlah 40 perusahaan. Pengambilan keputusan sampel pada perusahaan ini menggunakan purposive sampling dimana sampel dipilih berdasarkan kriteria – kriteria tertentu dan di dapatkan data observasi sebanyak 120 laporan keuangan dari 30 perusahaan multinasional periode tahun 2019 – 2022. Metode analisis menggunakan data kuantitatif dengan uji regresi linear berganda. Hasil penelitian menunjukan bahwa, Debt Covenant berpengaruh signifikan terhadap Keputusan Transfer Pricing, sedangkan Pajak, Tunneling Incentive dan Exchange Rate tidak berpengaruh signifikan terhadap Keputusan Transfer Pricing. Kata Kunci : Pajak, Debt Covenant, Tunneling Incentive, Exchange Rate dan Transfer Pricing

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 24 066
Call Number:	SE/32/24/049
NIM/NIDN Creators:	43219110092
Uncontrolled Keywords:	ajak, Debt Covenant, Tunneling Incentive, Exchange Rate dan Transfer Pricing
Subjects:	000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.2 Acquisitions and Collection Developtment/Akuisisi dan Pengembangan Koleksi Perpustakaan > 025.26 Acquisition Through Exchange, Gift, Deposit/Akuisisi Melalui Bursa, Hadiah, Deposito 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.3 Fiscal Policy, Public Borrowing, Debt, Expenditure/Kebijakan Fiskal 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	30 Mar 2024 09:36
Last Modified:	30 Mar 2024 09:36
URI:	http://repository.mercubuana.ac.id/id/eprint/87752

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