PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE, EXCHANGE RATE DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021)

SAFITRI, NASYA (2024) PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE, EXCHANGE RATE DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01 COVER.pdf
Download (268kB) | Preview
[img] Text (ABSTRAK)
02 ABSTRAK.pdf
Restricted to Registered users only
Download (92kB)
[img] Text (BAB I)
03 BAB 1.pdf
Restricted to Registered users only
Download (169kB)
[img] Text (BAB II)
04 BAB 2.pdf
Restricted to Registered users only
Download (344kB)
[img] Text (BAB III)
05 BAB 3.pdf
Restricted to Registered users only
Download (163kB)
[img] Text (BAB IV)
06 BAB 4.pdf
Restricted to Registered users only
Download (251kB)
[img] Text (BAB V)
07 BAB 5.pdf
Restricted to Registered users only
Download (101kB)
[img] Text (DAFTAR PUSTAKA)
08 DAFTAR PUSTAKA.pdf
Restricted to Registered users only
Download (173kB)
[img] Text (LAMPIRAN)
09 LAMPIRAN.pdf
Restricted to Registered users only
Download (168kB)

Abstract

This study aims to determine the effect of tax burden, tunneling incentive, exchange rate and firm size on transfer pricing. This research is motivated by the importance of information about the factors that can affect transfer pricing. The population of this study is the mining companies listed on the Indonesia Stock Exchange for the period 2018- 2021. This study uses multiple linear regression with statistical tests and multiple regression analysis tests.The result of this study is that the tax burden and firm size have a negative effect on transfer pricing, while tunneling incentives and exchange rates have no effect on transfer pricing.. Keywords : Tax Expense, Tunneling Incentive, Exchange Rate, Company Size, Transfer Pricing Penelitian ini bertujuan untuk mengetahui pengaruh beban pajak, tunneling incentive, exchange rate dan ukuran perusahaan terhadap transfer pricing. Penelitian ini dilatarbelakangi oleh pentingnya informasi mengenai faktor – faktor yang dapat mempengaruhi transfer pricing. Populasi penelitian ini adalah Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021. Penelitian ini menggunakan regresi linear berganda dengan uji statictic dan uji multiple regression analysis.Hasil dari penelitian ini adalah beban pajak dan ukuran perusahaan berpengaruh negatif terhadap transfer pricing, sedangkan tunneling incentive dan exchange rate tidak berpengaruh terhadap transfer pricing. Kata Kunci : Beban Pajak, Tunneling Incentive, Exchange Rate, Ukuran Perusahaan,Transfer Pricing

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 175
NIM/NIDN Creators: 43217120101
Uncontrolled Keywords: Beban Pajak, Tunneling Incentive, Exchange Rate, Ukuran Perusahaan,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
600 Technology/Teknologi > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait > 622.3 Mining for Specific Materials/Jenis Pertambangan Tertentu
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 > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.02 Management of Enterprises of Specific Sizes and Scopes/Pengelolaan Usaha dengan Ukuran dan Lingkup Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 09 Aug 2024 07:13
Last Modified: 09 Aug 2024 07:13
URI: http://repository.mercubuana.ac.id/id/eprint/90108

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.