PENGARUH PERENCANAAN PAJAK DAN TUNNELING INCENTIVE TERHADAP PENERAPAN TRANSFER PRICING (Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2021)

RUSDIANA, RUSDIANA (2022) PENGARUH PERENCANAAN PAJAK DAN TUNNELING INCENTIVE TERHADAP PENERAPAN TRANSFER PRICING (Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2021). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

[img] Text (COVER + ABSTRAK)
1. PENDAHULUAN (RUSDIANA).pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial.
Download (2MB) | Request a copy
[img] Text (BAB 1)
2. BAB 1 (RUSDIANA).pdf
Available under License Creative Commons Attribution Non-commercial.
Download (2MB)
[img] Text (BAB 2)
3. BAB 2 (RUSDIANA).pdf
Available under License Creative Commons Attribution Non-commercial.
Download (7MB)
[img] Text (BAB 3)
4. BAB 3 (RUSDIANA).pdf
Available under License Creative Commons Attribution Non-commercial.
Download (3MB)
[img] Text (BAB 4)
5. BAB 4 (RUSDIANA).pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial.
Download (5MB) | Request a copy
[img] Text (BAB 5)
6. BAB 5 (RUSDIANA).pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial.
Download (1MB) | Request a copy
[img] Text (DAFTAR REFERENSI)
7. DAFTAR REFERENSI (RUSDIANA).pdf
Available under License Creative Commons Attribution Non-commercial.
Download (1MB)
[img] Text (LAMPIRAN)
8. LAMPIRAN (RUSDIANA).pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial.
Download (3MB) | Request a copy

Abstract

Tujuan penelitian ini agar menguji pengaruh Perencanaan Pajak dan Tunneling Incentive terhadap perilaku Transfer Pricing pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 – 2021. Penelitian ini menggunakan jenis penelitian kuantitatif dengan strategi penelitian deskriptif. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2021 sebanyak 197 perusahaan. Pemilihan sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 40 perusahaan sehingga terdapat 160 total observasi. Data yang digunakan adalah data sekunder. Teknik pengumpulan data melalui situs resmi IDX: www.idx.co.id dan web resmi milik perusahaan. Penelitian ini menggunakan perangkat lunak Eviews versi 10. Hasil penelitian membuktikan bahwa, (1) perencanaan pajak berpengaruh negatif dan signifikan terhadap transfer pricing, hal ini dikarenakan dengan adanya perencanaan pajak yang baik dapat menurunkan minat perusahaan untuk melakukan transfer pricing, (2) tunneling incentive berpengaruh positif terhadap transfer pricing, hal ini dikarenakan tingginya tunneling incentive dapat memicu perusahaan untuk melakukan transfer pricing. ABSTRACT The purpose of this study is to examine the effect of Tax Planning and Tunneling Incentive on Transfer Pricing in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. This research uses quantitative research with descriptive research strategy. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period as many as 197 companies. The sample selection in this study used purposive sampling with a total sample of 40 companies so that there were 160 total observations. The data used is secondary data. Data collection techniques through the official IDX website: www.idx.co.id and the company's official website. This research uses Eviews version 10 software. The results of the study prove that, (1) tax planning has a negative and significant effect on transfer pricing, this is because the existence of good tax planning can reduce the interest of companies to carry out transfer pricing (2) tunneling incentive has a positive and significant effect on transfer pricing, this is because the high tunneling incentive can trigger companies to carry out transfer pricing.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorZULFIATI, LIESNIDN0325037601zahira2710@gmail.com
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: RUSDIANA RUSDIANA
Date Deposited: 02 Dec 2022 07:45
Last Modified: 02 Dec 2022 07:45
URI: http://repository.stei.ac.id/id/eprint/8978

Actions (login required)

View Item View Item
Repository STEI is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.