Pengaruh Pajak, Exchange Rate dan Tunneling Incentive Terhadap Transfer Pricing (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia Tahun 2015-2018 )

ISKANDAR, HARUN (2020) Pengaruh Pajak, Exchange Rate dan Tunneling Incentive Terhadap Transfer Pricing (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia Tahun 2015-2018 ). S1 thesis, Universitas Mercu Buana.

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Abstract

This research is to find out the effect of tax, exchange rate and tunneling incentive on the implementation of transfer pricing. The data used in this study are secondary data from manufacturing companies in various industry sectors which were listed on the Indonesia Stock Exchange in the 2015-2018 period. The sampling technique was determined based on the Purposive Sampling Method. the number of samples of 20 companies is multiplied by four year periods so that the total sample of research is 80 data. The analytical method used is multiple regression analysis processed using Statistical Package for Social Science (SPSS) version 20. The results of this study indicate that the tax does not have an affect on the implementation of transfer pricing, exchange rate and tunneling incentive have an affect on the implementation of transfer pricing. Keywords : tax, exchange rate, tunneling incentive, and transfer pricing. Penelitian ini untuk mengetahui pengaruh Pengaruh Pajak, Exchange Rate dan Tunneling Incentive Terhadap Transfer Pricing. Data yang digunakan dalam Penelitian ini adalah data sekunder perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia pada periode 2015-2018. Teknik pengambilan sampel ditentukan berdasarkan Metode Purposive sampling. Jumlah sampel 20 perusahaan dikalikan empat periode tahun sehingga total sampel penelitian sebanyak 80 data. Metode analisis yang digunakan adalah analisis regresi berganda dengan diolah menggunakan software Statistical Package for Social Science (SPSS) versi 20. Hasil penelitian ini menunjukkan bahwa pajak tidak berpengaruh terhadap penerapan transfer pricing, exchange rate dan tunneling incentive berpengaruh terhadap penerapan transfer pricing. Kata kunci : pajak, exchange rate, tunneling incentive dan transfer pricing

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