MASFIROH, SITI PENGARUH TAX MINIMIZATION DAN TUNNELING INCENTIVE TERHADAP INDIKASI TRANSFER PRICING PADA PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Pengaruh Tax Minimization dan Tunneling Incentive terhadap Indikasi Transfer Pricing pada Perusahaan dengan Kualitas Audit sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2015-2018) adalah judul skiripsi dari Siti Masfiroh (5552160098), Mahasiswa Universitas Sultan Ageng Tirtayasa Fakultas Ekonmi dan Bisnis Jurusan Akuntansi (Akuntansi Pajak) di bawah bimbingan Dr. H. Rd. Dadan Ramdhani, SE.,M.Si.,Akt.,CA selaku pembimbing I dan H. Seandy Ginanjar, SE., M.Ak selaku pembimbing II. Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh Tax Minimization terhadap Transfer Pricing, untuk menguji dan menganalisis pengaruh Tunneling Incentive terhadap Transfer Pricing, untuk menguji dan menganalisis pengaruh Kualitas Audit dalam memoderasi hubungan Tax Minimization terhadap Transfer pricing dan menguji dan menganalisis pengaruh Kualitas Audit dalam memoderasi hubungan Tunneling Incentive terhadap Transfer pricing Penelitian ini menggunakan populasi dari perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015 – 2018. Sampel ditentukan berdasarkan metode purposive sampling sebanyak 15 perusahaan pertambangan. Sumber data yang digunakan berupa laporan keuangan dan laporan tahunan yang diperoleh dari website BEI (www.idx.co.id). Hasil penelitian ini membuktikan bahwa tax minimization dan tunneling incentive berpengaruh positif terhadap transfer pricing, sedangkan kualitas audit dapat memperlemah hubungan tax minimization dan tunneling incentive terhadap transfer pricing. Teknik analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA) dengan menggunakan program SPSS 20.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | The Effect of Tax Minimization and Tunneling Incentives on Transfer Pricing Indications in Companies with Audit Quality as Moderating Variable (Empirical Study of Mining Companies Listed on Indonesia Stock Exchange 2015-2018) is tittle skripsi from Siti Masfiroh (5552160098) Sultan Ageng Tirtayasa University students of Faculty of Economics and Business Departement of Accounting (Auditing) under the guidance of Dr. H. Rd. Dadan Ramdhani, SE.,M.Si.,Akt.,CA as the I and H. Seandy Ginanjar, SE., M.Ak as the II. Intention of research this is the to know the effect of Competence on Audit Quality, to determine the effect of Independence on Audit Quality to determine the effect of Professionalism on Audit Quality, to determine the effect of skepticism Prefessionalism on Audit Quality. Intention of research this is the to determine and analyze the effect of Tax Minimization on Transfer Pricing, to determine and analyze the effect of Tunneling Incentive on Transfer Pricing, to determine and analyze the effect of Audit Quality in moderating the relationship Tax Minimization on Transfer Pricing and to determine and analyze the effect of Audit Quality in moderating Tunneling Incentive relationship to Transfer pricing The population used in this research is the mining companies listed on the Indonesian stock exchangein 2015-2018. The sample in this research 16 mining companies by using convenience sampling. Sources of data used are financial reports and annual reports obtained from the IDX website (www.idx.co.id). The results of this research that tax minimization and tunneling incentives have a positive effect on transfer pricing, while audit quality can weaken the relationship between tax minimization and tunneling incentives on transfer pricing. The data analysis technique used in this research is Moderated Regression Analysis (MRA) using the SPSS 20 progra | |||||||||
| Uncontrolled Keywords: | Transfer Pricing, Tax Minimization, Tunneling Incentives, Kualitas Audit Keywords: Transfer Pricing, Tax Minimization, Tunneling Incentives, Quality Audit | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 21 Jul 2022 09:47 | |||||||||
| Last Modified: | 21 Jul 2022 09:47 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/14635 |
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