Pengaruh Beban Pajak, Tunneling Incentive, Debt Covenant, dan Firm Size Terhadap Keputusan Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

Friscilia, Desak Made Wikan and Nurlita Sukma Alfandia, SE.,MA. (2024) Pengaruh Beban Pajak, Tunneling Incentive, Debt Covenant, dan Firm Size Terhadap Keputusan Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh beban pajak, tunneling incentive, debt covenant, dan firm size terhadap keputusan transfer pricing. Penelitian ini merupakan penelitian kuantitatif untuk menguji teori-teori objektif dengan menguji hubungan antara variabel-variabel. Data penelitian diperoleh dari laporan keuangan dan laporan tahunan melalui situs Bursa Efek Indonesia dan situs perusahaan sampel. Jumlah sampel yang digunakan sebanyak 70 sampel dengan menggunakan metode penentuan sampel purposive sampling, sedangkan metode analisis yang digunakan adalah analisis regresi linier berganda menggunakan aplikasi SPSS. Hasil dari penelitian ini menunjukkan bahwa beban pajak, tunneling incentive, debt covenant, dan firm size memiliki pengaruh signifikan terhadap keputusan transfer pricing.

English Abstract

This research aims to give empirical evidence of the impact of tax expense, tunneling incentive, debt covenant, and firm size on Transfer Pricing. This research is a quantitative study to test objective theories by examining the relationship between variables. The data source was financial statements and annual statements that were gathered from Indonesia Stock Exchange’s website as well as the websites of the company samples. The number of samples used in this study was 70 samples, and the samples were chosen using purposive sampling method. In addition to that, the method of analysis applied for this research was multiple linear regression analysis using SPSS application. The research results revealed that tax expense, tunneling incentive, debt covenant, and firm size have significant impacts on transfer pricing.

Item Type:	Thesis (Sarjana)
Identification Number:	0524030043
Uncontrolled Keywords:	Beban Pajak, Tunneling Incentive, Debt Covenant, Firm Size, Transfer Pricing-Tax Expense, Tunneling Incentive, Debt Covenant, Firm Size, Transfer Pricing.
Divisions:	Fakultas Ilmu Administrasi > Perpajakan
Depositing User:	soegeng sugeng
Date Deposited:	08 May 2024 08:44
Last Modified:	08 May 2024 08:44
URI:	http://repository.ub.ac.id/id/eprint/218667

Text (DALAM MASA EMBARGO) Desak Made Wikan Friscilia.pdf Restricted to Registered users only Download (2MB)

Actions (login required)

View Item