ANJANI, DEWI NUR (2025) PENGARUH PAJAK PENGHASILAN, TUNNELING INCENTIVE, DAN PROFITABILITAS TERHADAP TRANSFER PRICING DALAM LINGKUP PERPAJAKAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to empirically examine the effect of Income Tax, Tunneling Incentive, Profitabilitas on Transfer Pricing in manufacturing various industrial sectors on the Bursa Efek Indonesia during 2018 - 2022. The object of this research uses manufacturing various industrial sectors on the Bursa Efek Indonesia during 2018 - 2022. A total of 100 samples from 20 businesses that meet the sampling requirements become the research sample. Purposeful sampling is the sampling strategy used in this study. Using SPSS 25 software, multiple linear analysis with independent and dependent variables is the methodology used in this study. The results of this study indicate that Income Tax has a effect significant on Transfer Pricing, Tunneling Incentive have not effect significant on Transfer Pricing and Profitabilitas has a effect significant on Transfer Pricing. Keywords: Profitabilitas, Income Tax, Transfer Pricing, and Tunneling Incentive Penelitian ini bertujuan untuk menguji secara empiris Dampak Pajak Penghasilan, Tunneling Incentive, Profitabilitas terhadap Transfer Pricing pada perusahaan Manufaktur Sektor Aneka Industri yang tercatat di Bursa Efek Indonesia selama tahun 2018 - 2022. Objek penelitian ini memakai perusahaan Manufaktur Sektor Aneka Industri yang tercatat di Bursa Efek Indonesia (BEI) selama tahun 2018 - 2022. Sebanyak 100 sampel dari 20 bisnis yang memenuhi persyaratan pengambilan sampel menjadi sampel penelitian. Pengambilan sampel secara sengaja merupakan strategi sampel yang digunakan dalam penelitian ini. Dengan memakai perangkat lunak SPSS 25, analisis linier berganda dengan variabel independen dan dependen merupakan metodologi yang dipakai dalam penelitian ini. Hasil dari penelitian ini memperlihatkan jika Pajak Penghasilan berdampak signifikan pada Transfer Pricing, Tunneling Incentive tidak berdampak signifikan terhadap Transfer Pricing, serta Profitabilitas berpengaruh signifikan pada Transfer Pricing. Kata Kunci: Pajak Penghasilan, Profitabilitas, Transfer Pricing, dan Tunneling Incentive
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 25 191 |
| NIM/NIDN Creators: | 43218110209 |
| Uncontrolled Keywords: | Profitabilitas, Income Tax, Transfer Pricing, and Tunneling Incentive |
| Subjects: | 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 > 670 Manufacturing/Manufaktur, Pabrik-pabrik |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Pandu Risdiyanto |
| Date Deposited: | 23 Sep 2025 09:20 |
| Last Modified: | 23 Sep 2025 09:20 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/98380 |
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