PENGARUH TAX HAVEN COUNTRY, INTANGIBLE ASSET, DAN KEPEMILIKAN ASING TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Multinasional Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2018)

NURHOLIS, SITI (2020) PENGARUH TAX HAVEN COUNTRY, INTANGIBLE ASSET, DAN KEPEMILIKAN ASING TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Multinasional Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2018). S1 thesis, Universitas Mercu Buana.

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Abstract

The purpose of this research is determine and analyze the effect of tax haven country, intangible asset, and foreign ownership to transfer pricing. The research object is 196 (one hundred ninety six) multinational manufacturing companies listed on the Bursa Efek Indonesia. This period of research is 2017 and 2018. The data source in this study was taken from www.idx.co.id. This research uses a quantitative descriptive approach, so in analyzing using multiple regression. The results showed that tax haven country has no effect on transfer pricing while intangible assets and foreign ownership have a positive effect on transfer pricing. Keywords: tax haven country, intangible asset, foreign ownership and transfer pricing. Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh dari tax haven country, intangible asset, dan kepemilikan asing terhadap transfer pricing. Objek penelitian ini adalah 196 (seratus sembilan puluh enam) perusahaan multinasional manufaktur yang terdaftar di Bursa Efek Indonesia. Periode penelitian ini adalah tahun 2017 dan 2018. Sumber data dalam penelitian ini adalah diambil dari www.idx.co.id. Penelitian ini menggunakan pendekatan deskriptif kuantitatif, sehingga dalam menganalisis menggunakan Regresi Berganda. Hasil penelitian ini menunjukan bahwa tax haven country tidak berpengaruh terhadap transfer pricing sedangkan intangible asset dan kepemilikan asing berpengaruh positif terhadap transfer pricing. Kata Kunci : tax haven country, intangible asset, kepemilikan asing dan transfer pricing.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 053
NIM/NIDN Creators: 43216110434
Uncontrolled Keywords: tax haven country, intangible asset, kepemilikan asing dan transfer pricing.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
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
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 02 Feb 2022 08:27
Last Modified: 03 Feb 2022 03:59
URI: http://repository.mercubuana.ac.id/id/eprint/55192

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