MANALU, DESI (2022) PENGARUH PERENCANAAN PAJAK, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan SubSektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Tahun 2016-2021). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh pajak, profitabilitas dan ukuran perusahaan terhadap transfer pricing. Populasi dalam penelitian ini adalah perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2021. Sampel penelitian diambil dengan menggunakan metode purposive sampling. Berdasarkan kriteria, sampel data sebanyak 17 perusahaan makanan dan minuman dengan masa pengamatan 6 (enam) tahun. Sehingga jumlah sampel akhir adalah 102. Analisis penelitian menggunakan analisis regresi logistik dengan aplikasi program SPSS 25. Hasil penelitian membuktikan perencanaan pajak berpengaruh positif pada transfer pricing. Sementara, profitabilitas dan ukuran perusahaan tidak berpengaruh terhadap transfer pricing. Kata Kunci: perencanaan pajak, profitabilitas, ukuran perusahaan, dan transfer pricing This study has a purpose to examine the effect of ta pax planning, profitability and firm size on Transfer Pricing. The population in this study are food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2016- 2021. The research sample was taken using purposive sampling method. Based on the criteria, the data sample is 17 food and beverage companies with an observation period of 6 (six) years. So the final amount of the sample are 102. The research was analyzed by using logistic regression analysis with the SPSS 25 application program. The results prove that tax planning has a positive effect on transfer pricing. Meanwhile, profitability and firm size haven’t effect on transfer pricing. Keywords: tax planning, profitability, company size, and transfer pricing
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43218110346 |
| Uncontrolled Keywords: | perencanaan pajak, profitabilitas, ukuran perusahaan, dan transfer pricing, tax planning, profitability, company size, and transfer pricing |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | TIA FEBRIANA ABABIL |
| Date Deposited: | 26 Dec 2022 03:04 |
| Last Modified: | 26 Dec 2022 03:27 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/72804 |
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