PENGARUH PAJAK, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING

DEDE MARLIANA, . (2022) PENGARUH PAJAK, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

	Text COVER.pdf Download (1MB)
	Text BAB 1.pdf Download (581kB)
	Text BAB 2.pdf Restricted to Registered users only Download (1MB) | Request a copy
	Text BAB 3.pdf Restricted to Registered users only Download (1MB) | Request a copy
	Text BAB 4.pdf Restricted to Registered users only Download (1MB) | Request a copy
	Text BAB 5.pdf Restricted to Registered users only Download (619kB) | Request a copy
	Text DAFTAR PUSTAKA.pdf Download (527kB)
	Text LAMPIRAN.pdf Restricted to Registered users only Download (1MB) | Request a copy

Abstract

DEDE MARLIANA. Pengaruh Pajak, Kepemilikan Asing, dan Ukuran Perusahaan terhadap Transfer Pricing. Skripsi Jakarta: Program Studi S1 Akuntansi, Fakultas Ekonomi Universitas Negeri Jakarta. 2022. Penelitian ini bertujuan untuk mengetahui pengaruh pajak, kepemilikan asing, dan ukuran perusahaan terhadap transfer pricing. Data yang digunakan pada penelitian ini merupakan data sekunder dengan metode penelitian kuantitatif. Penelitian ini menggunakan teknik observasi laporan keuangan dan laporan tahunan perusahaan. Populasi pada penelitian ini yakni perusahaan sektor consumer cyclicals, consumer non-cyclicals, dan industry yang terdaftar di BEI selama periode 2018 – 2021. Teknik pemilihan sampel menggunakan purposive sampling. Penelitian ini menggunakan data sebanyak 144 observasi dan pengujian hipotesis dilakukan dengan menggunakan analisis regresi logistik dengan software Eviews 12. Data dianalisis dengan menggunakan analisis statistik deskriptif, uji kelayakan model, uji asumsi klasik, analisis regresi logistik, dan uji hipotesis. Berdasarkan hasil penelitian diketahui bahwa pajak berpengaruh negatif terhadap transfer pricing. Sedangkan kepemilikan asing dan ukuran perusahaan tidak berpengaruh terhadap transfer pricing. Bagi Direktorat Jenderal Pajak dan transfer pricing professional untuk lebih memperhatikan effective tax rate perusahaan sebagai bentuk pengawasan dan menentukan peraturan atau kebijakan untuk perusahaan yang menerapkan pelaksanaan praktik transfer pricing. Kata Kunci: Pajak, Kepemilikan Asing, Ukuran Perusahaan, Transfer Pricing DEDE MARLIANA. The Effect Of Tax, Foreign Ownership, And Company Size On Transfer Pricing. Skripsi Jakarta: Program Studi S1 Akuntansi. Faculty of Economics. Universitas Negeri Jakarta. 2022. The research aims to determine the effect of taxes, foreign ownership, and company size on transfer pricing. The data used in this study is secondary data with quantitative research methods. This study uses the technique of observing the financial statements and the company's annual report. The population in this study are consumer cyclicals, consumer non-cyclicals, and industrial sector companies listed on the IDX during the 2018-2021 period. The sample selection technique uses purposive sampling. This study used 144 data observations and hypothesis testing was carried out using logistic regression analysis with Eviews 12 software. The data were analyzed using descriptive statistical analysis, model feasibility tests, classical assumption tests, logistic regression analysis, and hypothesis testing. Based on the results of the study, it is known that taxes have a negative effect on transfer pricing. Meanwhile, foreign ownership and company size have no effect on transfer pricing. For the Directorate General of Taxes and transfer pricing professionals to pay more attention to the company's effective tax rate as a form of supervision and determine regulations or policies for companies that implement transfer pricing practices. Keyword: Tax, Foreign Ownership, Company Size, Transfer Pricing

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Rida Prihatni, SE., M.Si,Ak,CA,CMA 2). Indah Muliasari, SE.Akt, M.Ak
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 15440 not found.
Date Deposited:	06 Sep 2022 03:38
Last Modified:	17 Jan 2024 23:11
URI:	http://repository.unj.ac.id/id/eprint/34931

Actions (login required)

View Item