GHOZALI, MUHAMMAD AL (2026) PENGARUH EFFECTIVE TAX RATE, TUNNELING INCENTIVE, DEBT COVENANT DAN FOREIGN OWNERSHIP TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
A company's policy for determining the value of transactions involving products, services, intangible assets, or internal financial activities is known as transfer pricing. This study looks at how transfer pricing is affected by foreign ownership, debt covenants, tunneling incentives, and effective tax rates. 165 manufacturing firms that were listed on the Indonesia Stock Exchange between 2021 and 2024 make up this research population. During the 2021–2024 observation period, 43 samples were collected using a purposive sampling methodology. This study's methodology includes tests for descriptive statistics, multiple linear regression analysis, classical assumptions, and hypotheses. The results of this study show that debt covenant has a significant negative influence on transfer pricing, whereas effective tax rate, tunneling incentive, and foreign ownership do not influence transfer pricing. Keywords: Transfer Pricing, Effective Tax Rate, Tunneling Incentive, Debt Covenant, Foreign Ownership Transfer pricing merupakan kebijakan yang digunakan perusahaan dalam menetapkan harga atas transaksi yang melibatkan produk, jasa, aset tidak berwujud, maupun aktivitas keuangan internal antar pihak yang memiliki hubungan istimewa. Penelitian ini bertujuan untuk menganalisis pengaruh effective tax rate, tunneling incentive, debt covenant, dan foreign ownership terhadap praktik transfer pricing. Populasi penelitian terdiri atas 165 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024. Dengan menggunakan metode purposive sampling, diperoleh 43 perusahaan yang memenuhi kriteria sebagai sampel penelitian selama periode observasi tersebut. Metode analisis yang digunakan meliputi statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, serta pengujian hipotesis. Hasil penelitian menunjukkan bahwa debt covenant berpengaruh negatif dan signifikan terhadap transfer pricing. Sementara itu, effective tax rate, tunneling incentive, dan foreign ownership tidak terbukti memiliki pengaruh terhadap praktik transfer pricing. Kata kunci: Transfer Pricing, Effective Tax Rate, Tunneling Incentive, Debt Covenant, Foreign Ownership
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