PENGARUH PRAKTIK PENGHINDARAN PAJAK EXCHANGE RATE DAN LEVERAGE TERHADAP KEBIJAKAN TRANSFER PRICING DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI (Studi Empiris Terhadap Perusahaan Sektor manufaktur Terdaptar di BEI Periode 2017-2019)

Solihin, Solihin (2022) PENGARUH PRAKTIK PENGHINDARAN PAJAK EXCHANGE RATE DAN LEVERAGE TERHADAP KEBIJAKAN TRANSFER PRICING DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI (Studi Empiris Terhadap Perusahaan Sektor manufaktur Terdaptar di BEI Periode 2017-2019). S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Pada umumnya perusahaan multinasional yang memiliki hubungan afiliasi membuat kebijakan transfer pricing. Terdapat berbagai motivasi terkait kebijakan transfer pricing Penelitian ini bertujuan untuk menganalisis hubungan kausal pajak, nilai tukar, dan leverage terhadap transfer pricing dengan kepemilikan asing sebagai moderator. Populasi penelitian adalah perusahaan sektor manufaktur yang terdaftar di BEI tahun 2017 sampai dengan tahun 2019. Sampel penelitian ini adalah 52 perusahaan sektor manufaktur yang dipilih berdasarkan purposive sampling, dengan kriteria perusahaan yang memiliki kepemilikan asing. Metode penelitian ini adalah metode kuantitatif, dengan analisis regresi data panel. Hasil dari penelitian ini adalah nilai tukar dan leverage berpengaruh positif terhadap transfer pricing, sedangkan pajak tidak berpengaruh terhadap transfer pricing. Kepemilikan asing sebagai moderator tidak mampu memoderasi pengaruh pajak, nilai tukar, dan leverage terhadap transferpricing. Implikasi dari penelitian ini adalah motif dominan yang memicu perusahaan melakukan transfer pricing adalah nilai tukar dan leverage, bukan insentif pajak. Jika nilai tukar meningkat maka perusahaan akan menjual ke negara yang nilai tukar mata uangnya menguat sehingga harga produk/jasa menjadi lebih murah dan mampu bersaing. In general, multinational companies that have affiliated relationships make transfer pricing policies. There are various motivations related to the transfer pricing policy This research aims to analyze the causalcorrelation of tax, exchange rate, and leverage on transfer pricing with foreign ownership as moderator. Theresearch population is companies from manufacturing sector that listed on the IDX year 2017 until 2019.The sample of this research is 52 companies from manufacturing sector that were chosen based on purposivesampling, with the criteria of companies that have foreign ownership. The method of this research is aquantitative method, with panel data regression analysis. The results of this research are exchange rate andleverage have positive effect on transfer pricing, while tax has no effect on transfer pricing. Foreignownership as a moderator wasn’t able to moderate the effect of tax, exchange rate, and leverage on transferpricing. The implication of the research is that the dominant motives that trigger companies to do transfer pricing are exchange rates and leverage, not tax incentives. If the exchange rate increases, the company will sell to countries whose currency exchange rates strengthen so that the price of products/services will be cheaper and able to compete.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55519120070
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: TIA FEBRIANA ABABIL
Date Deposited: 01 Feb 2023 08:24
Last Modified: 01 Feb 2023 08:24
URI: http://repository.mercubuana.ac.id/id/eprint/73891

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