NURMANSYAH, AJI (2019) PENGARUH TUNNELING INCENTIVE, DEBT COVENANT DAN KEPEMILIKAN ASING TERHADAP TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the role of Tunneling Incentive, Debt Covenant and Foreign Ownership on Transfer Pricing. This study uses a purposive sampling method which is sampling based on certain criteria. Target population on this study is Various Industrial of Manufacturing Companies that listed on the Indonesian Stock Exchange during the period of 2015 – 2017. The results of population elimination, there are 38 (thirty eight) companies that meet the criteria. The data collections techniques that use are documenting secondary data in the form of published annual financial reports. The analysis used in this study is multiple linear regression analysis. The results of this study indicate that tunneling incentive, debt covenants, and foreign ownership simultaneously have an influence on transfer pricing. And partially debt covenant has no effect on transfer pricing. While tunneling incentive has a significant effect and foreign ownership has no significant effect on transfer pricing. Keywords: transfer pricing, tunneling incentive, debt covenant and foreign ownership Penelitian ini bertujuan untuk menguji pengaruh tunneling incentive, debt covenant dan kepemilikan asing terhadap transfer pricing. Penelitian ini menggunakan metode purposive sampling yaitu pengambilan sampel berdasarkan kriteria tertentu. Populasi yang menjadi objek penelitian adalah perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia selama periode tahun 2015 – 2017. Dari hasil eliminasi populasi, terdapat 38 perusahaa nmanufaktur sektor aneka industri yang memenuhi kriteria. Sedangkan teknik pengumpulan data yang digunakan adalah dengan mendokumentasikan data sekunder berupa laporan keuangan tahunan yang dipublikasi. Adapun analisis yang digunakan dalam penelitian adalah analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa tunneling incentive, debt covenant dan kepemilikan asing secara simultan memiliki pengaruh terhadap transfer pricing. Dan secara parsial debt covenant tidak berpengaruh terhadap transfer pricing. Sedangkan tunneling incentive berpengaruh signifikan serta kepemilikan asing berpengaruh tidak signifikan terhadap transfer pricing. Kata Kunci: transfer pricing, tunneling incentive, debt covenant dan kepemilikan asing
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