PENGARUH ASET TIDAK BERWUJUD, BEBAN PAJAK DAN PROFITABILITAS TERHADAP INDIKASI TRANSFER PRICING (Studi Empiris Perusahaan Multinasional di Bursa Efek Indonesia Tahun 2017-2019)

Oktaviani, Novia (2024) PENGARUH ASET TIDAK BERWUJUD, BEBAN PAJAK DAN PROFITABILITAS TERHADAP INDIKASI TRANSFER PRICING (Studi Empiris Perusahaan Multinasional di Bursa Efek Indonesia Tahun 2017-2019). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This research aims to determine the effect of intangible assets, tax expenses and profitability on transfer pricing. The population of this research is multinational companies listed on the Indonesian Stock Exchange during the 2017-2021 period. The method used purposive sampling with a total sample of 44 reasearch data. This study uses secondary data based on the financial statements of multinational companies obtained from the Indonesia Stock Exchange website. The analysis technique used is multiple linear regression with SPSS software version 25. The result of this research show that intangible assets have no effect on transfer pricing. Meanwhile, tax expenses and profitability have a positive effect on transfer pricing.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Mukhtar, Mukhtar	197506202005011003

Additional Information:

Penelitian ini bertujuan untuk mengetahui pengaruh aset tidak berwujud, beban pajak, dan profitabilitas terhadap transfer pricing. Populasi penelitian ini adalah perusahaan multinasional yang terdaftar di Bursa Efek Indonesia selama priode tahun 2017-2021. Metode yang digunakan adalah purposive sampling dengan total sampel 44 data penelitian. Penelitian ini menggunakan data sekunder berdasarkan laporan keuangan perusahaan multinasional yang diperoleh dari website Bursa Efek Indonesia. Teknik analisis yang digunakan regresi linear berganda dengan software SPSS versi 25. Hasil dari peneltian ini menunjukkan aset tidak berwujud tidak berpengaruh terhadap transfer pricing. Sedangkan, beban pajak dan profitabilitas berpengaruh positif terhadap transfer pricing.

Uncontrolled Keywords:

intangible assets, tax expenses, transfer pricing Aset tidak berwujud, beban pajak, profitabilitas, transfer pricing

Subjects:

H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

Novia Oktaviani

Date Deposited:

18 Mar 2024 15:19

Last Modified:

27 Mar 2024 11:37

URI:

http://eprints.untirta.ac.id/id/eprint/34381

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