REGINA, REGINA (2023) PENGARUH PAJAK PENGHASILAN, TUNNELING INCENTIVE, DAN PROFITABILITAS TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Aneka Industri yang Terdaftar di BEI Pada Periode 2018-2020). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to determine the effect of tax, tunneling incentives, and profitability on transfer pricing decisions in manufacturing companies in various industrial sub-sectors listed on the Indonesia Stock Exchange for the 2018-2020 period. This research uses secondary data with a population of all manufacturing companies in the sub-sector. Various industrial sectors were listed on the Indonesia Stock Exchange in 2018-2020, totaling 39 companies. Sampling decisions for this company were carried out using purposive sampling where observation data were selected based on certain criteria and obtained a sample of 63 financial reports from 21 manufacturing companies in various industrial sub-sectors registered in 2018- 2020. Methods of data analysis using multiple linear regression analysis. The results of this research indicate that the tax and profitability has no effect on transfer pricing decisions while the tunneling incentive shows an effect on transfer pricing decisions. Keywords : Transfer Pricing, Tax, Tunneling Incentive, Profitability Penelitian ini bertujuan untuk mengetahui pengaruh dari pajak penghasilan, tunneling incentive dan profitabilitas terhadap keputusan melakukan transfer pricing pada perusahaan manufaktur sub sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2020. Penelitian ini menggunakan data sekunder dengan populasi seluruh perusahaan manufaktur pada sub sektor aneka industri yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020 yang berjumlah 39 perusahaan. Pengambilan keputusan sampel pada perusahaan ini dilakukan dengan menggunakan purposive sampling dimana sampel dipilih berdasarkan kriteria-kriteria tertentu dan didapatkan data observasi sebanyak 63 laporan keuangan dari 21 perusahaan manufaktur pada sub sektor aneka industri yang terdaftar pada tahun 2018-2020. Metode analisis data menggunakan analisis regresi linear berganda. Hasil dari penelitian ini menunjukan bahwa variabel pajak penghasilan dan profitabilitas tidak berpengaruh terhadap keputusan melakukan transfer pricing sedangkan variabel tunneling incentive menunjukan pengaruh signifikan terhadap keputusan transfer pricing. Kata kunci : Transfer Pricing, Pajak Penghasilan, Tunneling Incentive, Profitabilitas
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 23 052 |
| Call Number: | SE/32/23/078 |
| NIM/NIDN Creators: | 43219110104 |
| Uncontrolled Keywords: | Transfer Pricing, Pajak Penghasilan, Tunneling Incentive, Profitabilitas |
| Subjects: | 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 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 > 657.47 Fiduciary Accounting/Akuntansi Gadai |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MILA RISKA |
| Date Deposited: | 24 May 2023 07:03 |
| Last Modified: | 24 May 2023 07:03 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/76810 |
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