Apriliani Sari, Siti (2024) Pengaruh Effective Tax Rate Interim dan Kepemilikan Asing Terhadap Transfer Pricing dengan Exchange Rate sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aims to examine the effect of effective tax rate interim and foreign ownership on transfer pricing with an exchange rate as moderator. The population of this study are mining companies listed on the Indonesia Stock Exchange in 2028-2022. The sampling technique used purposive sampling and 19 companies were obtained with a total sample of 95 research data. This research is a quantitative study using secondary data obtained from the Indonesian Stock Exchange. The model used is panel data regression analysis and moderated regression analysis (MRA) with STATA v17 software. The results showed that effective tax rate has no effect on transfer pricing, foreign ownership has a positive effect on transfer pricing, exchange rate are unable to moderate the relationship between effective tax rate on transfer pricing, and exchange rate are able to moderate the relationship between foreign ownership and transfer pricing.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh effective tax rate dan kepemilikan asing terhadap transfer pricing dengan exchange rate sebagai variabel moderasi. Populasi penelitian ini yaitu perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2022. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh 19 perusahaan dengan total sampel 95 data penelitian. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia. Model yang digunakan yaitu analisis regresi data panel dan moderated regression analysis (MRA) dengan software STATA v17. Hasil penelitian menunjukkan bahwa effective tax rate tidak berpengaruh terhadap transfer pricing, kepemilikan asing memiliki pengaruh positif terhadap transfer pricing, exchange rate tidak mampu memoderasi pengaruh effective tax rate terhadap transfer pricing, dan exchange rate mampu memoderasi pengaruh kepemilikan asing terhadap transfer pricing. | ||||||
| Uncontrolled Keywords: | transfer pricing, effective tax rate, kepemilikan asing, exchange rate. transfer pricing, effective tax rate, foreign ownership, exchange rate. | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Siti Apriliani Sari | ||||||
| Date Deposited: | 16 Aug 2024 10:34 | ||||||
| Last Modified: | 16 Aug 2024 10:34 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/40582 |
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