FITRIYANI, ALIFAH (2025) PENGARUH MINIMISASI PAJAK, UKURAN PERUSAHAAN, DAN NILAI TUKAR TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Yang Memiliki Pihak Berelasi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019-2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to empirically examine the effect of tax minimization, firm size, and exchange rate on Transfer Pricing in companies with related parties listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Transfer Pricing has become a crucial global issue as it involves cross-border business and taxation interests with both domestic and international related parties. The research population consists of 40 companies with related parties listed on the IDX, while the sample was selected using a purposive sampling method, resulting in 20 companies with a total of 100 observations. The study employs secondary data obtained from annual financial reports accessible through the official website. Data analysis was conducted using panel data regression with the aid of EViews 12 software. The results show that tax minimization has no significant effect on Transfer Pricing, indicating that Transfer Pricing practices are not solely driven by efforts to reduce tax burdens. Firm size shows a significant negative effect, suggesting that larger companies tend to be more cautious and transparent in engaging in Transfer Pricing transactions with related parties. Conversely, the exchange rate has a significant positive effect on Transfer Pricing, meaning that currency fluctuations encourage companies to adopt Transfer Pricing practices as a strategy to mitigate risks and maximize profits. Overall, the study demonstrates that tax minimization, firm size, and exchange rate simultaneously influence Transfer Pricing, reinforcing the view that such decisions are shaped by a combination of internal and external factors. Keywords: Tax Minimization, Firm Size, Exchange Rate, Transfer Pricing, Related Party Companies Penelitian ini bertujuan untuk menginvestigasi secara empiris pengaruh minimisasi pajak, ukuran perusahaan, dan nilai tukar terhadap Transfer Pricing pada perusahaan berelasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Transfer Pricing dipandang sebagai isu global penting karena terkait dengan kepentingan bisnis dan perpajakan lintas yurisdiksi, baik dengan pihak domestik maupun luar negeri. Dari sudut pandang pemerintah, praktik Transfer Pricing dianggap berpotensi menurunkan pendapatan pajak suatu negara, sementara dari perspektif dunia bisnis, praktik Transfer Pricing memberi keuntungan bagi perusahaan yang mendorong perusahaan untuk mengurangi kewajiban pajak yang harus ditanggung. Populasi penelitian mencakup 40 perusahaan berelasi di BEI, dengan 20 perusahaan yang dipilih sebagai sampel melalui purposive sampling, menghasilkan total 100 observasi. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan perusahaan, yang kemudian dianalisis dengan regresi data panel melalui perangkat lunak EViews 12. Hasil penelitian ini menunjukkan bahwa minimisasi pajak tidak berpengaruh signifikan terhadap Transfer Pricing, sehingga dapat disimpulkan bahwa praktik Transfer Pricing tidak semata-mata dipicu oleh upaya menekan beban pajak. Ukuran perusahaan berpengaruh negatif signifikan, yang mengindikasikan bahwa perusahaan berskala besar cenderung lebih berhati-hati serta menjaga transparansi dalam melakukan praktik Transfer Pricing dengan pihak berelasi. Sebaliknya, nilai tukar berpengaruh positif signifikan terhadap Transfer Pricing, yang berarti fluktuasi kurs mendorong perusahaan untuk melakukan Transfer Pricing guna mengurangi risiko dan mengoptimalkan keuntungan. Secara simultan, ketiga variabel penelitian terbukti berpengaruh terhadap Transfer Pricing, sehingga menegaskan bahwa praktik tersebut dipengaruhi oleh kombinasi faktor internal maupun eksternal perusahaan. Kata kunci: Minimisasi Pajak, Ukuran Perusahaan, Nilai Tukar, Transfer Pricing, Perusahaan Yang Memiliki Pihak Berelasi
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