PENGARUH PAJAK, STRUKTUR KEPEMILIKAN, DAN EXCHANGE RATE TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING DI INDONESIA

Karina Meviawan Putri, . (2020) PENGARUH PAJAK, STRUKTUR KEPEMILIKAN, DAN EXCHANGE RATE TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING DI INDONESIA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study that aims to determine the effect of tax, ownership structure, and exchange rate on the company’s decision to transfer pricing. The population in this study is 147 companies which is a manufacturing company listed on the Indonesia Stock Exchange in 2016-2018. The sample in this study used a purposive sampling method and obtained a total of 19 samples. Testing in this study uses Panel Data Analysis. The results of this study are (1) Taxes affect the company’s decision to transfer pricing, the higher tax expense of a country, the higher the company's decision to transfer pricing. (2) The ownership structure does not affect the company’s decision to transfer pricing. (3) Exchange rates does not affect the company’s decision to transfer pricing.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 1610112162] [Pembimbing: Yoyoh Guritno] [Penguji 1: Ni Putu Eka Widiastuti] [Penguji 2: Rahmasari Fahria}
Uncontrolled Keywords: Transfer Pricing, Tax, Ownership Structure, Exchange Rate
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Karina Meviawan Putri
Date Deposited: 13 Jan 2022 03:52
Last Modified: 13 Jan 2022 03:52
URI: http://repository.upnvj.ac.id/id/eprint/8179

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