Pengaruh beban pajak, tunneling incentive, exchange rate, dan corporate governance terhadap transfer pricing

DETAIL KOLEKSI

Pengaruh beban pajak, tunneling incentive, exchange rate, dan corporate governance terhadap transfer pricing

1.0

Oleh : Melissa Gracella Darius

Info Katalog

Nomor Panggil : 023001701062

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2021

Pembimbing 1 : Idrianita Anis

Subyek : Taxation;Corporate governance;Transfer pricing

Kata Kunci : transfer pricing, tax expense, tunneling incentive, exchange rate, and corporate governance

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2021_TA_SAK_023001701062-_Halaman-Judul.pdf	12
2.	2021_TA_SAK_023001701062-_Lembar-Pengesahan.pdf	6
3.	2021_TA_SAK_023001701062-_Bab-1-Pendahuluan.pdf	8
4.	2021_TA_SAK_023001701062-_Bab-2-Landasan-Teori.pdf
5.	2021_TA_SAK_023001701062-_Bab-3-Metodologi-Penelitian.pdf
6.	2021_TA_SAK_023001701062-_Bab-4-Hasil-dan-Pembahasan.pdf
7.	2021_TA_SAK_023001701062-_Bab-5-Kesimpulan.pdf
8.	2021_TA_SAK_023001701062-_Daftar-Pustaka.pdf	3
9.	2021_TA_SAK_023001701062-_Lampiran.pdf

Abstrak
Abstract

P enelitian ini bertujuan untuk menguji pengaruh beban pajak, tunneling incentive, exchange rate, corporate governance, ukuran perusahan, profitabilitas, leverage terhadap transfer pricing. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Jumlah perusahaan yang dijadikan sampel penelitian ini adalah 20 perusahaan. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linear berganda.Hasil penelitian menunjukkan bahwa tunneling incentive dan profitabilitas berpengaruh positif terhadap transfer pricing. Exchange rate, corporate governance, ukuran perusahaan, dan leverage berpengaruh negatif terhadap transfer pricing, sedangkan beban pajak tidak berpengaruh terhadap transfer pricing

T he purpose of this research is to examine the impact of tax expense, tunneling incentive, exchange rate, corporate governance, firm size, profitability, leverage on transfer pricing. This research used the sample of manufacture companies which listed in Indonesian Stock Exchange during 2015-2019. The number of manufacture companies sampled in this study were 20 companies. Hypothesis in this research are tested by multiple linear regression analytical.Data analysis show that tunneling incentive and profitability have positive effect on transfer pricing. Exchange rate, corporate governance, firm size, and leverage have negative effect on transfer pricing, while tax expense do not have effect on transfer pricing