Heryana, Ayuningtyas Bunga and Nurlita Sukma Alfandia, S.E., MA. (2023) Pengaruh Beban Pajak, Leverage, Profitabilitas, dan Tunneling Incentive terhadap Keputusan Transfer Pricing (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). Sarjana thesis, Universitas Brawijaya.
Abstract
Survei yang dilakukan Ernst & Young (2019) membuktikan transfer pricing menjadi area pajak paling berisiko bagi perusahaan. Beban pajak, leverage, profitabilitas, dan tunneling incentive dapat menjadi faktor yang mempengaruh keputusan transfer pricing. Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengaruh beban pajak, leverage, profitabilitas, dan tunneling incentive terhadap keputusan transfer pricing. Metode penelitian yang digunakan adalah metode explanatory research dengan pendekatan kuantitatif. Data penelitian ini berasal dari laporan keuangan perusahaan yang diperoleh dari Bursa Efek Indonesia (BEI). Data sampel yang berhasil dianalisis dalam penelitian ini berasal dari 12 perusahaan yang diperoleh dengan teknik purposive sampling. Analisis data dilakukan dengan menggunakan analisis deskriptif dan analisis regresi linier berganda. Hasil analisis menunjukkan bahwa variabel beban pajak, leverage, dan profitabilitas berpengaruh terhadap keputusan transfer pricing. Akan tetapi, variabel tunneling incentive menunjukkan sebaliknya yakni tidak berpengaruh terhadap keputusan transfer pricing.
English Abstract
A survey conducted by Ernst & Young (2019) proves that transfer pricing is the riskiest tax area for companies. Tax burden, leverage, profitability, and tunneling incentives can be factors that influence transfer pricing decisions. This study aims to determine and explain the effect of tax burden, leverage, profitability, and tunneling incentives on transfer pricing decisions. The research method used is explanatory research method with a quantitative approach. The research data comes from the company's financial reports obtained from the Indonesia Stock Exchange (IDX). The sample data that was successfully analyzed in this study came from 12 companies obtained by purposive sampling technique. Data analysis was performed using descriptive analysis and multiple linear regression analysis. The results of the analysis show that the variable tax burden, leverage, and profitability affect transfer pricing decisions. However, the tunneling incentive variable shows the opposite, that is, it has no effect on transfer pricing decisions.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0523030051 |
| Uncontrolled Keywords: | Beban Pajak, Leverage, Profitabilitas, Tunneling Incentive, Transfer Pricing,-Tax Expense, Leverage, Profitability, Tunneling Incentive, Transfer Pricing |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Endang Susworini |
| Date Deposited: | 21 Jul 2023 08:31 |
| Last Modified: | 21 Jul 2023 08:31 |
| URI: | http://repository.ub.ac.id/id/eprint/202056 |
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