Chin, Hioe (2022) PENGARUH PERENCANAAN PAJAK, ASET TAKBERWUJUD, AFILIASI ASING DI TAX HAVEN TERHADAP PENERAPAN TRANSFER PRICING. Masters thesis, UNIVERSITAS TARUMANAGARA.
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Abstract
Penelitian ini untuk menganalisa pengaruh Perencanaan Pajak, pemanfaatan
kepemilikan Aset Takberwujud, dan pengaruh perusahaan Afiliasi Asing yang
berada di negara suaka pajak terhadap keputusan manajemen untuk melakukan
penerapan Transfer Pricing. Penelitian memanfaatkan data sekunder berupa
Laporan Keuangan Auditan tahun 2017-2020 dari perusahaan farmasi yang
terdaftar di Bursa Efek Indonesia. Pengambilan sampel menggunakan metode
purposive sampling, sehingga diperoleh 9 (sembilan) sampel data perusahaan.
Analisis data dengan metode regresi linear berganda dengan bantuan aplikasi
EViews 11 Student Version. Pengujian variabel menggunakan 2 (dua) model, yaitu
tanpa moderasi dan dengan moderasi Komposisi Komisaris Independen. Model
pengujian tanpa moderasi, secara uji parsial menunjukkan bahwa hanya variabel
Perencanaan Pajak yang berpengaruh, sedangkan kepemilikan Aset Takberwujud
dan Afiliasi Asing di suaka pajak tidak berpengaruh terhadap keputusan
manajemen untuk melakukan Transfer Pricing. Model pengujian dengan
moderasi, secara uji parsial menunjukkan bahwa Komposisi Komisaris
Independen dapat memoderasi variabel Afiliasi Asing di Tax Haven. Model
pengujian dengan moderasi Komposisi Komisaris Independen menunjukkan
bahwa keseluruhan variabel independen berpengaruh secara parsial maupun
simultan terhadap keputusan manajemen melakukan Transfer Pricing.
Kata Kunci: Transfer Pricing, Penerapan, Pengaruh
This study is to analyze the effect of Tax Planning, the utilization of ownership of
Intangible Assets, and the influence of Foreign Affiliates companies residing in
tax havens on the management's decision to apply Transfer Pricing. The study
utilizes secondary data in the form Audited Financial Statements years 2017-2020
from pharmaceutical companies listed on the Indonesia Stock Exchange.
Purposive sampling method is used to obtain 9 (nine) samples of company data.
Data analysis using multiple linear regression method by making use of
application of EViews 11 Student Version. The variables are tested with 2 (two)
models, without moderation and with moderation of Composition of Independent
Commissioners. The test model without moderation, by partial test shows that
only the Tax Planning variable has an effect, while the ownership of Intangible
Assets and Foreign Affiliates in tax havens has no effect on the management's
decision to perform Transfer Pricing. The test model with moderation, by partially
shows that the Composition of the Independent Commissioner able to moderate
the variable of Foreign Affiliation in Tax Haven. The test model with moderating
Independent Commissioner Composition shows that all independent variables
have partial and simultaneous influence on management's decision to Transfer
Pricing.
Keywords: Transfer Pricing, Implementation, Effect
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Tesis Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 21 Jun 2022 03:15 |
| Last Modified: | 05 Apr 2023 07:17 |
| URI: | https://repotest.untar.ac.id/id/eprint/36400 |
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