Puji Sahara, Nindy (2019) PENGARUH EFFECTIVE TAX RATE, KEPEMILIKAN ASING DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini dilakukan dengan tujuan untuk membuktikan dan menganalisa pengaruh effective tax rate , kepemilikan asing, dan ukuran perusahaan terhadap transfer pricing. Metode peneliitian yang digunakan adalah metode penelitian deskriptif dengan pendekatan kuantitatif. Pengumpulan data dengan dokumentasi. Untuk menguji hipotesis yang diajukan dalam penelitian ini menggunakan sampel sebanyak 11 Perusahaan Manufaktur Periode 2015-2018 yang Terdaftar di Bursa Efek Indonesia (BEI). Maka sumber data yang digunakan dalam penelitian ini merupakan data sekunder.Yang artinya peneliti mendapatkan data dari Bursa Efek Indonesia melalui www.idx.co.id. Pengujian hipotesis dilakukan dengan metode regresi berganda dengan Software SPSS 25. Hasil penelitian ini menunjukan bahwa variable effective tax rate berpengaruh terhadap transfer pricing, kepemilikan asing tidak berpengaruh terhadap transfer pricing, dan ukuran perusahaan tidak berpengaruh terhadap transfer pricing. Saran untuk penelitian selanjutnya bias menggunakan perusahaan lainnya yang terdaftar di BEI, mengganti variable lainnya seperti Leverage¸ Good Corporate Goverment atau menambahkan variable independen lainnya seperti Bonus Plan atau Tunneling Incentive. Kata Kunci: Effective Tax Rate, Kepemilikan Asing, Ukuran Perusahaan Dan Transfer Pricing. ABSTRACT This research was conducted with the aim of proving and analyzing the effect of effective tax rate, foreign ownership, and company size on transfer pricing. The research method used is descriptive research method with a quantitative approach. Data collection with documentation. To test the hypothesis proposed in this study using a sample of 11 Manufacturing Companies Period 2015-2018 Listed on the Indonesia Stock Exchange (IDX). Then the source of the data used in this study is secondary data. Which means the researcher obtained data from the Indonesia Stock Exchange through www.idx.co.id. Hypothesis testing is done by multiple regression methods with SPSS 25 Software. The results of this study indicate that effective tax rate variables affect transfer pricing, foreign ownership does not affect transfer pricing, and company size does not affect transfer pricing. Suggestions for further research could be to use other companies listed on the IDX, replace other variables such as Leverage¸ Good Corporate Government or add other independent variables such as Bonus Plans or Tunneling Incentives. Kata Kunci: Effective Tax Rate, 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: | 10 Nov 2021 01:55 | ||||||||
| Last Modified: | 10 Nov 2021 01:55 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5790 |
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