DETAIL KOLEKSI

Pengaruh good corporate governance, exchange rate, tax haven dan multinationality terhadap indikasi melakukan transfer pricing

2.0


Oleh : Dina Ramadani Purnomo

Info Katalog

Nomor Panggil : 2020_TA_AK_023001804069

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2020

Pembimbing 1 : Hermi

Subyek : Corporate governance;Transfer pricing

Kata Kunci : good corporate governance, exchange rate, tax haven, multinationality, transfer pricing

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2020_TA_AK_023001804069_Halaman-Judul.pdf
2. 2020_TA_AK_023001804069_Bab-1.pdf -1
3. 2020_TA_AK_023001804069_Bab-2.pdf
4. 2020_TA_AK_023001804069_Bab-3.pdf
5. 2020_TA_AK_023001804069_Bab-4.pdf
6. 2020_TA_AK_023001804069_Bab-5.pdf
7. 2020_TA_AK_023001804069_Daftar-Pustaka.pdf
8. 2020_TA_AK_023001804069_Lampiran.pdf

P Penelitian ini bertujuan untuk menguji pengaruh good corporate governance, exchange rate, tax haven dan multinationality terhadap indikasi melakukan transfer pricing pada perusahaan manufaktur.Jenis data yang digunakan adalah data sekunder, berupa laporan keuangan, laporan tahunan perusahaan beserta laporan auditor independen sektor manufaktur yang terdaftar di BEI pada periode 2016 sampai dengan 2018. Data ini diperoleh dari website resmi BEI (www.idx.co.id). Sampel yang digunakan terdapat 27 perusahaan dengan total sampel 81 perusahaan dalam 3 tahun penelitian. Teknik penentuan sampel menggunakan metode purposive sampling. Analisis data menggunakan regresi logistik dengan software SPSS.Hasil dalam penelitian ini menunjukkan bahwa variabel good corporate governance berpengaruh signifikan terhadap indikasi melakukan transfer pricing, sedangkan variabel exchange rate, tax haven dan multinationality tidak berpengaruh signifikan terhadap indikasi melakukan transfer pricing.

T This Research is to examines the effect of good corporate governance, exchange rates, tax havens and multinationality on the indication of transfer pricing in manufacturing companies.The type of data used is secondary data, in the form of financial reports, annual reports of the company along with reports of independent auditors of the manufacturing sector registered on the IDX in the period 2016 to 2018. This data was obtained from the official website of the IDX (www.idx.co.id). The samples used were 27 companies with a total sample of 81 companies in the 3 years of the study. The sampling technique uses a purposive sampling method. Data analysis using logistic regression with SPSS software.The results in this study indicate that the variable of good corporate governance has a significant effect on the indication of transfer pricing, while the exchange rate, tax haven and multinationality variables have no significant effect on the indication of transfer pricing.

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