PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, EXCHANGE RATE, INTANGIBLE ASSETS, DAN PAJAK TERHADAP TRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016 – 2018)

HIDAYAT, RAHMAD (2020) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, EXCHANGE RATE, INTANGIBLE ASSETS, DAN PAJAK TERHADAP TRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016 – 2018). Undergraduate thesis, Universitas Negeri Medan.

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Abstract

Permasalahan dalam penelitian ini adalah globalisasi ekonomi, bisnis, dan investasi saat ini berkembang dengan sangat pesat tanpa mengenal batas negara. Dalam rangka memperkuat basis globalnya, perusahaan multinasional mendirikan anak-anak perusahaan, cabang dan perwakilan usahanya di berbagai negara yang tujuannya untuk memperkuat aliansi strategis dan menumbuhkembangkan pangsa pasar (market share) ekspor dan impor produkproduk mereka diberbagai negara.Adanya transaksi barang maupun jasa yang terjadi antar wajib pajak yang memiliki hubungan istimewa menjadi penyebab utama timbulnya praktek transfer pricing.Penelitian ini bertujuan untuk mengetahui pengaruh dan profitabilitas, ukuran perusahaan, leverage, exchange rate, intangible assets, dan pajak terhadap transfer pricingpada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2016-2018 sebanyak 132 perusahaan. Sampel penelitian sebanyak 17 perusahaan dengan metode purposive sampling, dengan jenis penelitian kuantitatif. Data yang digunakan merupakan data sekunder yaitu laporan keuangan perusahaan yang diperoleh dariwww.idx.co.id. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, analisis regresi berganda, koefisien determinasi, uji F-statistik, dan uji t statistik. Hasil penelitian secara parsial menunjukkan bahwa profitabilitastidak berpengaruh signifikan terhadap transfer pricing dengan nilai sig 0,404. Ukuran perusahaan berpengaruh signifikan terhadap transfer pricing dengan nilai sig 0,034. Leverage tidak berpengaruh terhadap transfer pricing dengan nilai sig 0,231.Exchange ratetidak berpengaruh signifikan terhadap transfer pricing dengan nilai sig 0,237. Intangible asset berpengaruh terhadap transfer pricing dengan nilai sig -0,007. Pajak tidak berpengaruh terhadap transfer pricing dengan nilai sig 0,419. Dan secara simultan Profitabilitas, Pajak, Ukuran Perusahaan, Leverage, Exchange Rate, Intangible Asset dan Pajak berpengaruh secara simultan berpengaruh terhadap transfer pricing dengan nilai sig 0,045. Kesimpulan dari penelitian ini adalah Profitabilitas tidak berpengaruh terhadap Transfer Pricing, Leverage tidak berpengaruh terhadap Transfer Pricing, Exchange Rate tidak berpengaruh terhadap Transfer Pricing, Pajak tidak berpengaruh terhadap Transfer Pricing, Ukuran Perusahaan berpengaruh terhadap Transfer Pricing dan Intangible Assets Berpengaruh Terhadap Transfer Pricing.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorAne, Lanidn0031126281
Keywords: Transfer Pricing, Profitabilitas, Ukuran Perusahaan, Leverage, Exchange Rate, Intangible Assets, Pajak
Subjects: H Social Sciences > HG Finance > HG4301 Trust services. Trust companies
H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation. Internal revenue
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Cut Lidya Mutia
Date Deposited: 12 Apr 2021 22:33
URI: http://digilib.unimed.ac.id/id/eprint/41728

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