Ali, Nofi Kha Hayati (2022) PENGARUH TAX HAVEN, KEPEMILIKAN ASING DAN CORPORATE GOVERNANCE TERHADAP KECENDERUNGAN MELAKUKAN TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
Studi ini meneliti mengenai pengaruh tax haven, kepemilikan asing, dan corporate governance terhadap keputusan melakukan transfer pricing. Studi ini mempergunakan data sekunder. Dengan menggunakan metode purposive sampling terdapat 54 perusahaan yang memenuhi kriteria sebagai sample penelitian. Penelitian ini menggunakan data sekunder yang diperoleh dari laman Bursa Efek Indonesia. Metode analisis data yang digunakan dalam studi ini adalah binary logistic melalui program SPSS 25 untuk windows. hasil penelitian ini menunjukan bahwa : (1) tax haven memiliki pengaruh terhadap transfer pricing (2) kepemilikan asing memiliki pengaruh terhadap transfer pricing (3) corporate governance dengan menggunakan pengukuran dengan dewan komisaris independen tidak memiliki pengaruh terhadap transfer pricing (4) corporate governance dengan menggunakan pengukuran dengan dewan kualitas audit memiliki pengaruh terhadap transfer pricing (5) corporate governance dengan menggunakan pengukuran dengan komite audit tidak memiliki pengaruh terhadap transfer pricing
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | This study examines the influence of tax havens, foreign ownership, and corporate governance on transfer pricing decisions. This study uses secondary data. By using the purposive sampling method, there were 54 companies that met the criteria as the research sample. This study uses secondary data obtained from the Indonesian Stock Exchange website. The data analysis method used in this study is binary logistics through the SPSS 25 program for Windows. The results of this study indicate that: (1) tax haven has an influence on transfer pricing (2) foreign ownership has an influence on transfer pricing (3) corporate governance using measurements with an independent board of commissioners has no effect on transfer pricing (4) corporate governance with using measurements with the audit quality board has an influence on transfer pricing (5) corporate governance using measurements with the audit committee has no effect on transfer pricing | |||||||||
| Uncontrolled Keywords: | Kata Kunci : Tax haven, Kepemilikan asing, Corporate Governance, dan Transfer pricing Keywords: Tax haven, foreign ownership, Corporate Governance, and Transfer Pricing | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi | |||||||||
| Depositing User: | Ms Nofi Kha Hayati Ali | |||||||||
| Date Deposited: | 16 Mar 2023 10:15 | |||||||||
| Last Modified: | 16 Mar 2023 10:15 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/22352 |
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