Purwi Rahayu, Yuni (2019) PENGARUH PAJAK, KEPEMILIKAN ASING DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2018. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh pajak, kepemilikan asing dan ukuran perusahaan terhadap keputusan perusahaan melakukan transfer pricing. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif yang diukur menggunakan analisis regresi data panel dengan Eviews 10. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015 sampai dengan tahun 2018. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sebanyak 31 perusahaan manufaktur sehingga total observasi dalam penelitian ini sebanyak 124 obeservasi. Data yang digunakam dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi IDX : www.idx.co.id. Pengujian hipotesis menggunakan uji t dan uji F. Hasil penelitian membuktikan secara parsial (uji t) pajak, kepemilikan asing tidak berpengaruh signifikan terhadap keputusan perusahaan melakukan transfer pricing dan ukuran perusahaan berpengaruh signifikan terhadap transfer pricing. Sedangkan hasil pengujian secara simultan menunjukkan bahwa pajak, kepemilikan asing dan ukuran perusahaan berpengaruh signifikan terhadap transfer pricing pada peusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Kata Kunci : Pajak, Kepemilikan Asing nan Ukuran Perusahaan, Transfer Pricing ABSTRACT This study aims to examine whether the effect of tax, foreign ownership and company size on the company's decision to transfer pricing. This research uses descriptive quantitative research approach measured using panel data regression analysis with Eviews 10. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2015 until 2018. The sample is determined based on the purposive sampling method, with a total of 31 manufacturing companies so that the total observation in this study was 124 observations. The data used in this study are secondary data. Data collection techniques using the method of documentation through the official website of IDX: www.idx.co.id. Hypothesis testing using t test and F test. The results of research prove partially (t test) tax, foreign ownership does not significantly influence the company's decision to transfer pricing and the size of the company has a significant effect on transfer pricing. While the results of simultaneous testing show that tax, foreign ownership and company size significantly influence the transfer pricing of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. Keywords : Taxes, Foreign Ownership, Company Size, Transfer Pricing
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 26 Oct 2021 04:32 | ||||||||
| Last Modified: | 26 Oct 2021 04:32 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5685 |
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