PENGARUH TUNNELING INCENTIVE, EFFECTIVE TAX RATE, DAN KEPEMILIKAN ASING TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Multinasional Yang Terdaftar Di Bursa Efek Indonesia 2018-2022)

SABRINA, ELMA YUSRIN (2024) PENGARUH TUNNELING INCENTIVE, EFFECTIVE TAX RATE, DAN KEPEMILIKAN ASING TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Multinasional Yang Terdaftar Di Bursa Efek Indonesia 2018-2022). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

This research aims to determine the influence of Tunneling incentive, Effective Tax Rate, and Foreign Ownership on Transfer pricing(Empirical Study of Manufacturing Multinationals Listed on the Indonesia Stock Exchange 2018 - 2022). This research uses secondary data with a population of all manufacturing multinationals companies listed on the Indonesia Stock Exchange in 2018-2022, totaling 37 companies. Sampling decisions for this company were carried out using purposive sampling where sample's were selected based on certain criteria and observation data was obtained from 80 financial reports from 16 manufacturing multinatinoals sectors registered in 2018-2022. The data analysis method uses multiple linear regression analysis. The results of this study prove that Tunneling Incentive has a significant effect on transfer pricing, effective tax rate has no effect on transfer pricing, and foreign ownership has a significant effect on transfer pricing. Penelitian ini bertujuan untuk mengetahui pengaruh dari Tunneling incentive, Efective Tax Rate, dan Kepemilikan Asing Terhadap Transfer pricing (Studi Empiris Pada Perusahaan Multinasional Yang Terdaftar di Bursa Efek Indonesia 2018-2022). Penelitian ini menggunakan data sekunder dengan populasi seluruh perusahaan Multinasional yang terdaftar di Bursa Efek Indonesia pada tahun 2018- 2022 yang berjumlah 37 perusahaan. Pengambilan keputusan sampel pada perusahaan ini dilakukan dengan menggunakan purposive sampling dimana sampel dipilih berdasarkan kriteria-kriteria tertentu dan didapatkan data observasi sebanyak 80 laporan keuangan dari 16 perusahaan multinasional pada tahun 2018- 2022. Metode analisis data menggunakan analisis regresi linear berganda. Hasil Penelitian ini membuktikan bahwa Tunneling Incentive berpengaruh signifikan terhadap transfer pricing, effective tax rate tidak berpengaruh terhadap transfer pricing, dan kepemilikan asing berpengaruh signifikan terhadap transfer pricing.

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