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Pengaruh Pajak, Exchange Rate, Tunelling Incentive, Ukuran Perusahaan dan Leverage Terhadap Transfer Pricing pada Perusahaan Manufaktur Tahun 2015 - 2018

Dere, Sintikhe Ruth (2020) Pengaruh Pajak, Exchange Rate, Tunelling Incentive, Ukuran Perusahaan dan Leverage Terhadap Transfer Pricing pada Perusahaan Manufaktur Tahun 2015 - 2018. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Transfer pricing is a result of business growth business today. National companies now become the multinational corporations whose activities are not only centered on one country alone, but in some countries. This is done for tax evasion in order to obtain high profits. The purpose of this study to examine the effect of tax, exchange rate, tunnelling incentive, firm size, and leverage to transfer pricing in the manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. These samples were obtained by purposive sampling method using several criteria in order to obtain a sample of 10 companies. Hypothesis testing is done by linear regression models with SPSS 22. The result shows that tax have significant effect on transfer pricing at 0.044 < 0.050 level of significance, exchange rate doesn’t take any effect on transfer pricing at 0.909 > 0.050 level of significance, tunnelling incentive have significant effect on transfer pricing at 0.008 < 0.05 level of significance, firm size doesn’t take any effect on transfer pricing at 0.099 > 0.05 level of significance and leverage have significant effect on transfer pricing at 0.001 < 0.05 level of significance. The amount of determination (r2) of the tax effect, the exchange rate, tunnelling incentive, firm size and leverage to transfer pricing that is equal to 3%, while the remaining 97% is influenced by other variables not examined in this study.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: SINTIKHE RUTH DERE
Date Deposited: 29 Jan 2021 06:26
Last Modified: 29 Jan 2021 06:26
URI: http://eprints.perbanas.ac.id/id/eprint/7370

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