PENGARUH BEBAN PAJAK, KONTRAK UTANG, DAN PROFITABILITAS TERHADAP KEPUTUSAN TRANSFER PRICING

DINDA MULYANI, . (2024) PENGARUH BEBAN PAJAK, KONTRAK UTANG, DAN PROFITABILITAS TERHADAP KEPUTUSAN TRANSFER PRICING. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Beban Pajak terhadap Keputusan Transfer pricing, menganalisis pengaruh Kontrak Utang terhadap Keputusan Transfer Pricing, dan menganalisis pengaruh Profitabilitas terhadap Keputusan Transfer pricing. Periode dalam penelitian ini selama 3 tahun 2020-2022. Penelitian ini menggunakan data sekunder berupa laporan keuangan. Teknik yang digunakan dalam pengambilan adalah purposive sampling dengan metode dokumentasi. Penelitian ini menggunakan analisis regresi data panel. Transfer Pricing sebagai variabel dependen dalam penelitian ini diproksikan menggunakan Related Party Transaction (RPT) yaitu perbandingan antara piutang pihak berelasi dengan total piutang perusahaan. Sedangkan variabel independen dalam penelitian ini adalah Beban Pajak diproksikan dengan Effective Tax Rate (ETR) merupakan perbandingan antara beban pajak penghasilan dan laba sebelum pajak, Kontrak Utang diproksikan dengan Debt to Equity Ratio (DER) merupakan perbandingan antara total liabilitas dengan total ekuitas perusahaan, dan Profitabilitas diproksikan dengan Return on Assets Ratio (ROA) merupakan perbandingan antara laba bersih tahun berjalan dengan total aset. Berdasarkan hasil analisis yang dilakukan dalam penelitian ini, dapat disimpulkan bahwa beban pajak berpengaruh negatif dan signifikan terhadap keputusan transfer pricing, sementara kontrak utang dan profitabilitas tidak berpengaruh terhadap keputusan transfer pricing. **** This study aims to analyze the effect of tax burden on transfer pricing decisions, analyze the effect of debt contracts on transfer pricing decisions, and analyze the effect of profitability on transfer pricing decisions. The period in this study was for 3 years 2020-2022. This research uses secondary data in the form of financial statements. The technique used in the retrieval is purposive sampling with documentation method. This research uses panel data regression analysis. Transfer Pricing as the dependent variable in this study is proxied using Related Party Transaction (RPT), which is the ratio between related party receivables and total company receivables. While the independent variables in this study are Tax Expense proxied by Effective Tax Rate (ETR) which is the ratio between income tax expense and profit before tax, Debt Contract proxied by Debt to Equity Ratio (DER) which is the ratio between total liabilities and total equity of the company, and Profitability proxied by Return on Assets Ratio (ROA) which is the ratio between net income for the year and total assets. Based on the result of analysis conducted in this research, it can be concluded that tax burden negatively and significantly affects transfer pricing decision, while debt contract and profitability have no effect on transfer pricing decision. Keywords: Transfer Pricing, Tax Expense, Debt Contract, Profitability

Item Type:	Thesis (Sarjana)
Additional Information:	1).Dr. Indra Pahala, M.Si. ; 2). Hafifah Nasution, S.E., M.S.Ak.
Subjects:	Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 22030 not found.
Date Deposited:	22 Feb 2024 02:14
Last Modified:	22 Feb 2024 02:14
URI:	http://repository.unj.ac.id/id/eprint/45012

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