PENGARUH PERENCANAAN PAJAK, ASET TAKBERWUJUD, AFILIASI ASING DI TAX HAVEN TERHADAP PENERAPAN TRANSFER PRICING

Chin, Hioe (2022) PENGARUH PERENCANAAN PAJAK, ASET TAKBERWUJUD, AFILIASI ASING DI TAX HAVEN TERHADAP PENERAPAN TRANSFER PRICING. Masters thesis, UNIVERSITAS TARUMANAGARA.

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Abstract

Penelitian ini untuk menganalisa pengaruh Perencanaan Pajak, pemanfaatan kepemilikan Aset Takberwujud, dan pengaruh perusahaan Afiliasi Asing yang berada di negara suaka pajak terhadap keputusan manajemen untuk melakukan penerapan Transfer Pricing. Penelitian memanfaatkan data sekunder berupa Laporan Keuangan Auditan tahun 2017-2020 dari perusahaan farmasi yang terdaftar di Bursa Efek Indonesia. Pengambilan sampel menggunakan metode purposive sampling, sehingga diperoleh 9 (sembilan) sampel data perusahaan. Analisis data dengan metode regresi linear berganda dengan bantuan aplikasi EViews 11 Student Version. Pengujian variabel menggunakan 2 (dua) model, yaitu tanpa moderasi dan dengan moderasi Komposisi Komisaris Independen. Model pengujian tanpa moderasi, secara uji parsial menunjukkan bahwa hanya variabel Perencanaan Pajak yang berpengaruh, sedangkan kepemilikan Aset Takberwujud dan Afiliasi Asing di suaka pajak tidak berpengaruh terhadap keputusan manajemen untuk melakukan Transfer Pricing. Model pengujian dengan moderasi, secara uji parsial menunjukkan bahwa Komposisi Komisaris Independen dapat memoderasi variabel Afiliasi Asing di Tax Haven. Model pengujian dengan moderasi Komposisi Komisaris Independen menunjukkan bahwa keseluruhan variabel independen berpengaruh secara parsial maupun simultan terhadap keputusan manajemen melakukan Transfer Pricing. Kata Kunci: Transfer Pricing, Penerapan, Pengaruh This study is to analyze the effect of Tax Planning, the utilization of ownership of Intangible Assets, and the influence of Foreign Affiliates companies residing in tax havens on the management's decision to apply Transfer Pricing. The study utilizes secondary data in the form Audited Financial Statements years 2017-2020 from pharmaceutical companies listed on the Indonesia Stock Exchange. Purposive sampling method is used to obtain 9 (nine) samples of company data. Data analysis using multiple linear regression method by making use of application of EViews 11 Student Version. The variables are tested with 2 (two) models, without moderation and with moderation of Composition of Independent Commissioners. The test model without moderation, by partial test shows that only the Tax Planning variable has an effect, while the ownership of Intangible Assets and Foreign Affiliates in tax havens has no effect on the management's decision to perform Transfer Pricing. The test model with moderation, by partially shows that the Composition of the Independent Commissioner able to moderate the variable of Foreign Affiliation in Tax Haven. The test model with moderating Independent Commissioner Composition shows that all independent variables have partial and simultaneous influence on management's decision to Transfer Pricing. Keywords: Transfer Pricing, Implementation, Effect

Item Type:	Thesis (Masters)
Subjects:	Skripsi/Tugas Akhir Tesis Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	21 Jun 2022 03:15
Last Modified:	05 Apr 2023 07:17
URI:	http://repository.untar.ac.id/id/eprint/36400

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