Pengaruh Pajak,Kepemilikan Asing dan Laba Usaha Terhadap Pengambilan Keputusan Melakukan Transfer Pricing

Stephanie, Stephanie (2022) Pengaruh Pajak,Kepemilikan Asing dan Laba Usaha Terhadap Pengambilan Keputusan Melakukan Transfer Pricing. Undergraduate thesis, Universitas Katolik Darma Cendika.

	Text COVER & ABSTRAK.pdf Download (2MB)
	Text BAB I.pdf Restricted to Registered users only Download (126kB)
	Text BAB II.pdf Restricted to Registered users only Download (283kB)
	Text BAB III.pdf Restricted to Repository staff only Download (206kB)
	Text BAB IV.pdf Restricted to Repository staff only Download (108kB)
	Text BAB V- DAPUS.pdf Download (55kB)
	Text LAMPIRAN.pdf Restricted to Repository staff only Download (245kB)

Abstract

Transfer pricing is a form of tax avoidance that is not allowed because it is only to avoid taxes and has no good intentions. This study aims to determine the effect of taxes, foreign ownership and operating profit on transfer pricing decisions. Transfer pricing is measured using the Return on Sales (ROS) proxy. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange, which are 157 companies during the 3-year observation period, 2018-2020. The sampling of this research used purposive sampling method by determining the criteria for selecting the sample and obtained as many as 20 manufacturing companies. The analysis method of this research uses multiple linear regression analysis with the help of SPSS version 22.0 program. Hypothesis testing is done by using the F, R2 and T tests. The results of this test indicate that taxes have no effect on the decision making transfer pricing with a significance level of 0.472 which is greater than the level of 0.05. The foreign ownership variable shows a positive and significant effect with a significance level of 0.005 which is smaller than the level of 0.05. The profitability variable shows the results have a positive and significant effect with a significance level of 0.000 which is smaller than the level of 0.00.

Item Type:	Thesis (Undergraduate)
Contributors:	Contribution Contributors NIDN/NIDK Email Thesis advisor Permatasari, Anita NIDN0718128301 UNSPECIFIED
Uncontrolled Keywords:	Tax, Tax, Foreign Ownership, Operating Profit, Transfer Pricing Foreign Ownership, Operating Profit, Transfer Pricing
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Tegar Wiratama
Date Deposited:	17 Mar 2023 04:28
Last Modified:	17 Mar 2023 04:28
URI:	http://repositori.ukdc.ac.id/id/eprint/1291

Actions (login required)

View Item