ANALISIS FAKTOR YANG MEMPENGARUHI TRANSFER PRICING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2014-2018

Kania Pramita, - (2020) ANALISIS FAKTOR YANG MEMPENGARUHI TRANSFER PRICING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2014-2018. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Praktik transfer pricing dimaksudkan oleh perusahaan multinasional untuk mengendalikan mekanisme arus sumber daya antar divisi perusahaan sebagai jalan keluar untuk penyeseuaian keadaan lingkungan perekonomian internasional. Penelitian ini bertujuan untuk mengetahui pajak, tunneling incentive, kepemilikan asing, dan kualitas audit terhadap transfer pricing pada perusahaan sektor pertambangan yang terdaftar di BEI periode 2014-2018. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Metode pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh 20 perusahaan dari 49 populasi perusahaan sektor pertambangan yang sesuai dengan kriteria. Data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan yang terdapat di www.idx.co.id serta website masing-masing perusahaan sektor pertambangan. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi data panel debgan bantuan software Eviews 10. Hasil pengujian hipotesis menunjukkan bahwa (1) pajak berpengaruh positif terhadap transfer pricing, (2) tunneling incentive berpengaruh positif terhadap transfer pricing, (3) kepemilikan asing berpengaruh positif terhadap transfer pricing, dan (4) kualitas audit berpengaruh positif terhadap transfer pricing. Kata kunci: Transfer Pricing, Pajak, Tunnelling Incentive, Kepemilikan Asing, Kualitas Audit ABSTRACT ANALYSIS OF FACTORS AFFECTING THE TRANSFER PRICING IN MINING COMPANIES LISTED ON IDX FOR 2014-2018 By: Kania Pramita 1601156 Supervisor: Dr. Agus Widarsono, SE., M.Si., Ak., CA., CPA The practice of transfer pricing is intended by multinational companies to control the mechanism of resource flows between corporate divisions as an outlet for adjusting the state of the international economic environment. This study aims to determine tax, tunneling incentives, foreign ownership, and audit quality of transfer pricing in mining sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. Using a descriptive method research method with a quantitative approach. Using a purposive sampling method and obtained 20 companies from 49 populations of mining sector companies that meet the criteria. Using secondary data obtained from annual reports contained at www.idx.co.id and the website of each mining sector company. Hypothesis testing is performed using panel data regression analysis with Eviews 10. The results of hypothesis testing show that (1) tax has a positive effect on transfer pricing, (2) tunneling incentive has a positive effect on transfer pricing, (3) foreign ownership has a positive effect on transfer pricing and (4) audit quality has a positive effect on transfer pricing. Keyword: Transfer Pricing, Tax, Tunneling Incentive, Foreign Ownership, Audit Quality

Item Type: Thesis (S1)
Uncontrolled Keywords: Transfer Pricing, Pajak, Tunnelling Incentive, Kepemilikan Asing, Kualitas Audit
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Kania Pramita
Date Deposited: 27 Nov 2020 08:24
Last Modified: 27 Nov 2020 08:24
URI: http://repository.upi.edu/id/eprint/57673

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