Pengaruh Pajak, Kepemilikan Asing, dan Ukuran Perusahaan Terhadap Transfer Pricing

Studi Kasus Pada Sektor Basic Materials dan Industrials yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021

Penulis

  • Widya Anggraini Universitas Dian Nuswantoro
  • Ratna Herawati Universitas Dian Nuswantoro
  • Dian Indriana Hapsari Universitas Dian Nuswantoro
  • Amalia Nur Chasanah Universitas Dian Nuswantoro

DOI:

https://doi.org/10.32585/jbfe.v4i2.4777

Kata Kunci:

Tax, Foreign Ownership, Company Size, Transfer Pricing

Abstrak

The purpose of this study is to examine the effect of tax, foreign ownership and company size on transfer pricing. The data used in this study are secondary data and quantitative research methods. This study uses the observation method for the company`s financial reports and annual reports. This research focuses on basic materials and industrials sector companies listed on the IDX in 2017-2021. The sampling method used purposive sampling. This study uses SPSS 25 to analysis 175 observational data. Data analyzed using descriptive statistics, model feasibility test, classic assumption test, logistic regression analysis, and hypothesis testing. Research has shown that taxes have no influence on transfer pricing, foreign ownership and company size affect transfer pricing.

Referensi

AZ-ZAHRA, H. (2020). PENGARUH PAJAK, KEPEMILIKAN ASING, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP TRANSFER PRICING Skripsi. 1–95. https://repository.uinjkt.ac.id/dspace/bitstream/123456789/52067/1/HANUM AZ-ZAHRA-FEB.pdf

Elpara, N., Sunantra, K., Kohar, A., & Hadi Purnama, D. (2021). Pengaruh Pajak Penghasilan (PPh) Badan, Kepemilikan Asing Dan Ukuran Perusahaan Terhadap Transfer Pricing Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015-2019.

Fauziah, W., Ketut, S., & Wiwik, B. (2018). Pengaruh Tarif Pajak, Ukuran Perusahaan, Dan Leverage Terhadap Transfer Pricing Pada Perusahaan Sub Sektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017. 1.

Kusumasari, R. D., Fadilah, S., & Sukarmanto, E. (2018). Pengaruh Pajak, Kepemilikan Asing, dan Ukuran Perusahaan terhadap Transfer Pricing (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016). Prosiding Akuntansi, 4(2), 766–774.

Marliana, D., Prihatni, R., & Muliasari, I. (2022). Pengaruh Pajak , Kepemilikan Asing , Dan Ukuran. Jurnal Akuntansi, Perpajakan Dan Auditing, 3(2), 332–343.

Octaviani, D., Kusnendar, K., & Lawry, Y. J. (2022). Pengaruh Pemungutan Pajak, Kepemilikan Asing, Serta Ukuran Perusahaan Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Sektor Perindustrian Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020). 2(2).

Prasetio, J., & Mashuri, A. A. S. (2020). Pengaruh Pajak, Profitabilitas, dan Kepemilikan Asing terhadap Keputusan Transfer Pricing. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), 5(1), 1.

Setiawan, I. G. A. N. A. P., & Mahardika, D. P. K. (2019). Analisis Pengaruh Market To Book Value, Firm Size Dan Profitabilitas Terhadap Pengambilan Keputusan Lindung Nilai (Studi Kasus Pada Perusahaan Sub Sektor Otomotif Dan Komponennya Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2014–2017). Jurnal Ilmiah Akuntansi, 4(1), 124–140. https://doi.org/10.23887/jia.v4i1.17055

Unduhan

Diterbitkan

2023-12-14

Cara Mengutip

Widya Anggraini, Ratna Herawati, Dian Indriana Hapsari, & Amalia Nur Chasanah. (2023). Pengaruh Pajak, Kepemilikan Asing, dan Ukuran Perusahaan Terhadap Transfer Pricing: Studi Kasus Pada Sektor Basic Materials dan Industrials yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021. Journal Of Business, Finance, and Economics (JBFE), 4(2), 393–405. https://doi.org/10.32585/jbfe.v4i2.4777

Terbitan

Vol 4 No 2 (2023): Journal Of Business, Finance, and Economics (JBFE)

Bagian

Artikel

Lisensi

Hak Cipta (c) 2023 Journal Of Business, Finance, and Economics (JBFE)

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