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

Authors

  • 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

Keywords:

Tax, Foreign Ownership, Company Size, Transfer Pricing

Abstract

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.

Downloads

Download data is not yet available.

References

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

Downloads

Published

2023-12-14

How to Cite

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

Issue

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

Section

Publication Ethics

License

Copyright (c) 2023 Journal of Business, Finance, and Economics (JBFE)

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Authors who publish with the Journal Of Business, Finance, and Economics (JBFE) agree to the following terms:

  1. Authors retain copyright and grant the journal the right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal. 
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.