Hendy Rizki Junyes, - and Asep Kurniawan, - and Rika Mardiani, - (2025) PENGARUH PAJAK, PROFITABILITAS, DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING: Studi pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh pajak, profitabilitas, dan tunneling incentive terhadap transfer pricing pada perusahaan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini merupakan penelitian kuantitatif dengan metode deskriptif dan verifikatif. Populasi pada penelitian ini adalah 132 perusahaan consumer non-cyclicals. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling, sehingga didapatkan sampel sebanyak 16 perusahaan. Periode penelitian dilakukan selama 5 tahun pengamatan dari tahun 2020-2024 sehingga didapatkan 80 data observasi. Teknik pengumpulan data yang digunakan yaitu metode dokumentasi dengan jenis data sekunder berupa laporan tahunan dan laporan keuangan perusahaan yang diambil melalui website BEI dan perusahaan pada periode 2020-2024. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Pengujian hipotesis menggunakan uji F dan uji t. Hasil penelitian ini menunjukkan bahwa pajak dan tunneling incentive berpengaruh positif terhadap transfer pricing. Sedangkan profitabilitas tidak berpengaruh terhadap transfer pricing. Implikasi dari hasil penelitian ini adalah memperkuat teori agensi bahwa dengan adanya perbedaan kepentingan dapat mendorong praktik transfer pricing untuk memaksimalkan kepentingan tersebut. Selain itu, penelitian ini dapat membantu perusahaan, investor, dan auditor menemukan indikasi dan risiko penghindaran pajak terutama menggunakan transfer pricing serta membantu regulator memperketat pengawasan dan peraturan transfer pricing. This study aims to determine the influence of tax, profitability, and tunneling incentive on transfer pricing in consumer non-cyclicals companies listed on the Indonesian Stock Exchange (IDX). The study employs a quantitative approach using descriptive and verification methods. The population in this research consists of 132 consumer non-cyclical companies. The sampling technique used was purposive sampling, resulting in a sample of 16 companies. The research was conducted over a five-year observation period from 2020 to 2024, yielding 80 observational data points. The data collection technique applied was documentation, with secondary data in the form of annual reports and financial statements obtained from the IDX website and company websites during the 2020–2024 period. The data analysis method employed was multiple linear regression analysis. Hypothesis testing was carried out using the F-test and t-test. The findings of this study indicate that tax and tunneling incentive have a positive effect on transfer pricing, while profitability has no effect on transfer pricing. The implications of this research are that it reinforces agency theory, suggesting that differences in interests can encourage transfer pricing practices to maximize those interests. In addition, this study can help companies, investors, and auditors identify indications and risks of tax avoidance, particularly through transfer pricing, as well as assist regulators in strengthening supervision and transfer pricing regulations.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?hl=id&user=_H8jzSQAAAAJ ID SINTA Dosen Pembimbing: Asep Kurniawan: 5993334 Rika Mardiani: 6750042 |
| Uncontrolled Keywords: | Pajak, Profitabilitas, Tunneling Incentive, Transfer Pricing Tax, Profitability, Tunneling Incentive, Transfer Pricing |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Hendy Rizki Junyes |
| Date Deposited: | 12 Sep 2025 12:44 |
| Last Modified: | 12 Sep 2025 12:44 |
| URI: | http://repository.upi.edu/id/eprint/138679 |
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