Pengaruh pajak penghasilan, tunneling incentive, good corporate governance terhadap agresivitas transfer pricing dan penerapan pertukaran informasi automatis (AEoI) sebagai pemoderasi
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Nomor Panggil : 123012101096
Subyek : Income tax;Good corporate governance;Tax administration and procedure
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2023
Pembimbing 1 : Yvonne Augustine
Pembimbing 2 : Yvonne Augustine
Kata Kunci : transfer pricing, pajak penghasilan, tunneling incentive, good corporate governance, pertukaran inf
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2023_TS_MAK_123012101096_Halaman-Judul.pdf | ||
| 2. | 2023_TS_MAK_123012101096_Lembar-Pengesahan.pdf | ||
| 3. | 2023_TS_MAK_123012101096_Bab-1-Pendahuluan.pdf | ||
| 4. | 2023_TS_MAK_123012101096_Bab-2-Tinjauan-Pustaka.pdf | 19 |
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| 5. | 2023_TS_MAK_123012101096_Bab-3-Metodologi-Penelitian.pdf | 12 |
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| 6. | 2023_TS_MAK_123012101096_Bab-4-Pembahasan.pdf |
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| 7. | 2023_TS_MAK_123012101096_Bab-5-Kesimpulan.pdf |
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| 8. | 2023_TS_MAK_123012101096_Daftar-Pustaka.pdf | ||
| 9. | 2023_TS_MAK_123012101096_Lampiran.pdf |
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P Penelitian ini memiliki tujuan mengetahui bagaimana pengaruh pajak penghasilan, tunneling incentive, dan good corporate governance terhadap agresivitas transfer pricing dengan penerapan pertukaran informasi automatis (AEoI) sebagai pemoderasi. Populasi dari penelitian ini adalah seluruh perusahaan papan utama yang terdaftar di Bursa Efek Indonesia (BEI) dalam kurun waktu 2018-2021. Adapun sampel data diambil menggunakan metode purposive sampling sehingga diperoleh 456 perusahaan. Proses analisis data yang dilakukan dalam penelitian ini adalah analisis regresi data panel.Hasil dari penelitian ini diperoleh bahwa pajak penghasilan berpengaruhpositif terhadap agresivitas transfer pricing. Sedangkan tunneling incentive dan goodcorporate governance tidak berpengaruh positif terhadap agresivitas transfer pricing.Selain itu, AEoI tidak dapat memoderasi hubungan positif pajak penghasilan,tunneling incentive dan good corporate governance terhadap agresivitas transferpricing.Kata Kunci : transfer pricing, pajak penghasilan, tunneling incentive, goodcorporate governance, pertukaran informasi
T The purpose of this study was to determine how is the influence of income taxes, tunneling incentives, and good corporate governance on transfer pricing aggressiveness with moderating of automatic exchange of information (AEoI). The population of this research are all companies on the main board which are listed in Indonesian Stock Exchange (BEI) for the period of 2018-2021. Data samples are taken by using the purposive sampling method until being obtained 456 companies. The data analysis process being used for this research is panel data regression. Based on the results of the analysis, it can be seen that the income tax variable has a positive effect on transfer rpicing aggressiveness. Meanwhile tunneling incentives and good corporate governance does not have a positive effect on transfer pricing aggresiveness. And also AEoI could not moderating the positive effect of income tax, tunneling incentove and good corporate governance on transfer pricing aggressiveness.
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