Rizqi, Alif Maha and Dr. Mohamad Khoiru Rusydi,, SE., M.Ak., Ak (2022) Pengaruh Tax Expense, Intangible Asset, Dan Foreign Ownership Terhadap Indikasi Praktik Transfer Pricing Dengan Firm Size Sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016–2020. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis dan membuktikan secara empiris pengaruh tax expense, intangible asset, dan foreign ownership terhadap indikasi praktik transfer pricing dengan firm size sebagai variabel moderasi. Jenis penelitian ini adalah penelitian kuantitatif dengan metode studi kausal. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria yang ditentukan dan menghasilkan 24 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Metode analisis data yang digunakan adalah Regresi Linier Berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa tax expense dan intangible asset berpengaruh negatif terhadap indikasi praktik transfer pricing, sedangkan foreign ownership tidak berpengaruh. Firm size terbukti dapat memperkuat pengaruh tax expense terhadap indikasi praktik transfer pricing, namun firm size tidak dapat memoderasi pengaruh intangible asset dan foreign ownership terhadap indikasi praktik transfer pricing
English Abstract
This research aims to analyze and empirically prove the effect of tax expense, intangible asset, and foreign ownership on indications of transfer pricing practices with firm size as the moderating variable. This research employs causal quantitative method. The samples of 24 manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020 were selected through purposive sampling with specified criteria, and analyzed by Multiple Linear Regression and Moderated Regression Analysis (MRA). The results indicated that tax expense and intangible asset had a negative effect on indications of transfer pricing practices, but foreign ownership had no effect. Firm size was proven to strengthen the effect of tax expense on indications of transfer pricing practices, but firm size did not moderate the effect of intangible asset and foreign ownership on indications of transfer pricing practices.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0522020063 |
| Uncontrolled Keywords: | Tax Expense, Intangible Asset, Foreign Ownership, Transfer Pricing,Firm Size, Tax Expense, Intangible Asset, Foreign Ownership, Transfer Pricing, Firm Size |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 04 Nov 2022 06:59 |
| Last Modified: | 04 Nov 2022 06:59 |
| URI: | http://repository.ub.ac.id/id/eprint/196130 |
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