ANALISIS PAJAK, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, KEPEMILIKAN ASING DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 – 2018)
Keywords:
Tax, Company Size, Profitability, Leverage, Foreign Ownership, Tunneling Incentives, Transfer PricingAbstract
aims to determine the effect of taxes, company size, profitability, leverage, foreign ownership and tunneling incentives on transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange. The sample used consists of 13 manufacturing companies from 2014 to 2018, using a targeted sampling method. The data analysis in this research is descriptive statistics, classic hypothesis testing, multiple regression analysis and hypothesis testing. Based on the results of this study it shows that between 2014 and 2018, company size and foreign ownership have a positive and significant effect on transfer pricing, then leverage and tunneling incentives have a negative effect on transfer pricing, and taxes and profitability have no effect on transfer pricing. At the same time, taxes, company size, profitability, leverage, foreign ownership, tunneling incentives affect transfer pricing.
References
Agustina, N. A. (2019). Pengaruh Pajak , Multinasionalitas , Ukuran Perusahaan , Profitabilitas , dan Mekanisme Bonus Terhadap Keputusan Perusahaan Melakukan Transfer Pricing. Prosiding SEMINAR NASIONAL MAHASISWA Universitas Islam Sultan Agung, April, 53–66.
Deanti, L. R. (2017). PENGARUH PAJAK, INTANGIBLE ASSETS, LEVERAGE, PROFITABILITAS, DAN TUNELLING INCENTIVE TERHADAP KEPUTUSAN TRANSFER PRICING PERUSAHAAN MULTINASIONAL INDONESIA Disusun. ABA Journal, 102(4), 24–25. https://doi.org/10.1002/ejsp.2570
Fahmi, I. (2014). Manajemen Keuangan Perusahaan dan Pasar Modal. Wacana Media.
Kiswanto, N., & Purwaningsih, A. (2014). Pengaruh Pajak, Kepemilikan Asing, dan Ukuran Perusahaan terhadap Transfer Pricing pada Perusahaan Manufaktur di Bei Tahun 2010-2013. Jurnal Ekonomi Akuntansi Universitas Atma Jaya, 1–15. https://doi.org/10.1017/CBO9781107415324.004
Kurniawan, M. A. (2014). Buku Pintar Transfer Pricing Untuk Kepentingan Pajak. CV Andi OFFset.
Marisa, R. (2017). PENGARUH PAJAK, BONUS PLAN, TUNNELING INCENTIVE, DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING.
Mispiyanti. (2015). Pengaruh Pajak , Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing. 18.
Ria Rosa, Rita Andini, K. R. (2017). PENGARUH PAJAK, TUNNELING INSENTIVE, MEKANISME BONUS, DEBT COVENANT DAN GOOD CORPERATE GORVERNANCE (GCG) TERHADAP TRANSAKSI TRANSFER PRICING. 20, 2017. https://doi.org/10.1038/ncomms1714
Suwardjono. (2014). Teori Akuntansi Perekayasaan Pelaporan Keuangan Edisi Ketiga. BPFE.
