SELA ANJANI, . (2024) PENGARUH PAJAK, KEPEMILIKAN ASING, DAN DEBT COVENANT TERHADAP TRANSFER PRICING DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN YANG TERDAFTAR DI BEI 2020-2021. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Tujuan dalam penelitian ini ialah untuk menguji dan mengkaji lebih lanjut peran moderasi ukuran perusahaan dalam pengaruh pajak, kepemilikan asing, dan debt covenant terhadap transfer pricing pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2020-2021.Penelitian ini menggunakan data sekunder berupa laporan keuangan dan laporan tahuanan perusahaan dengan pendekatan kuantitatif dan teknik purposive sampling, sehingga memperoleh 71 perusahaan sebagai sampel atau 142 data observasi selama periode penelitian. Analisis regresi berganda dengan pendekatan Ordinary Least Square (OLS) digunakan dalam penelitian ini dengan bantuan program EViews 12 Student Version untuk mengolah data. Hasil penelitian menyatakan bahwa secara parsial pajak tidak berpengaruh terhadap transfer pricing, sedangkan kepemilikan asing berpengaruh positif terhadap transfer pricing dan debt covenant berpengaruh negatif terhadap transfer pricing. Selanjutnya peran moderasi ukuran perusahaan terjadi pada pengaruh kepemilikan asing terhadap transfer pricing. Namun, ukuran perusahaan tidak memoderasi pengaruh pajak dan debt covenant terhadap transfer pricing. Hasil berikutnya diketahui bahwa secara simultan variabel pajak, kepemilikan asing, debt covenant, dan variabel independen yang dimoderasi ukuran perusahaan berpengaruh terhadap transfer pricing. Dari penelitian ini, menandakan bahwa pajak bukanlah menjadi faktor utama bagi perusahaan melakukan transfer pricing namun dengan adanya pihak asing yang memiliki pengaruh signifikan dan rendahnya kontrak utang pada suatu perusahaan dapat memberikan pengaruh kepada manajemen dalam membuat berbagai kebijakan yang salah satunya transfer pricing. Variabel independen dalam penelitian ini hanya berkontribusi sebesar 17,55% oleh karena itu bagi peneliti selanjutnya dapat menambah variabel lain yang mungkin memengaruhi transfer pricing seperi mekanisme bonus, profitabilitas, exchange rate, dan sebagainya. ***** The aim of this research is to test and further examine the moderating role of firm size in the influence of taxes, foreign ownership, and debt covenants on transfer pricing in companies listed on the Indonesia Stock Exchange in 2020-2021. This research uses secondary data in the form of financial reports and annual reports of companies with a quantitative approach and purposive sampling technique, thus obtaining 71 companies as samples or 142 observation data during the study period. Multiple regression analysis with the Ordinary Least Squares (OLS) approach was used in this research with the help of the EViews 12 Student Version program to process the data. The results of the research stated that partially taxes had no effect on transfer pricing, while foreign ownership had a positive effect on transfer pricing and debt covenants had a negative effect on transfer pricing. Furthermore, the moderating role of firm size occurred in the effect of foreign ownership on transfer pricing. However, firm size did not moderate the effect of taxes and debt covenants on transfer pricing. The next result showed that simultaneously the variables of tax, foreign ownership, debt covenants, and the independent variable moderated by firm size had an effect on transfer pricing. From this research, it indicates that tax is not the main factor for companies to carry out transfer pricing, but with the presence of foreign parties who have significant influence and low debt contracts in a company can influence management in making various policies, one of which is transfer pricing. The independent variables in this study only contributed 17,55%, therefore, for further researchers, they can add other variables that may affect transfer pricing such as bonus mechanisms, profitability, exchange rates, etc.
Item Type: | Thesis (Sarjana) |
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Additional Information: | 1). Dwi Handarini, S.Pd., M.Ak. ; 2). Prof. Dr. Mardi, M.Si. |
Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan |
Divisions: | FE > S1 Pendidikan Ekonomi |
Depositing User: | Sela Anjani . |
Date Deposited: | 12 Aug 2024 01:31 |
Last Modified: | 12 Aug 2024 01:31 |
URI: | http://repository.unj.ac.id/id/eprint/49740 |
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