DETAIL KOLEKSI

Tax avoidance memoderasi pengaruh tunneling incentive, profitabilitas, exchange rate dan leverage terhadap transfer pricing (studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018)


Oleh : Ariq Muzakki

Info Katalog

Nomor Panggil : 2019_TA_AK_023152087

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Titik Aryati

Subyek : Tax planning;Transfer pricing

Kata Kunci : tax avoidance, tunneling incentive, profitability, exchange rate, leverage, transfer pricing.


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_AK_023152087_Halaman-Judul.pdf 1454.87
2. 2019_TA_AK_023152087_Bab-1.pdf 1148.59
3. 2019_TA_AK_023152087_Bab-2.pdf 1117.61
4. 2019_TA_AK_023152087_Bab-3.pdf 1399.87
5. 2019_TA_AK_023152087_Bab-4.pdf 1311.22
6. 2019_TA_AK_023152087_Bab-5.pdf 773.08
7. 2019_TA_AK_023152087_Daftar-Pustaka.pdf 773.83
8. 2019_TA_AK_023152087_Lampiran.pdf 915.61

P Penelitian ini bertujuan untuk menguji tax avoidance memoderasi pengaruh tunneling incentive,profitabilitas,exchange rate,leverage terhadap transfer pricing. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Jumlah perusahaan manufaktur yang dijadikan sampel penelitian ini adalah 22 perusahaan dengan pengamatan selama 5 (lima) tahun. Berdasarkan metode purposive sampling, total sampel penelitian adalah 110 laporan keuangan. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linear berganda.Hasil penelitian menunjukkan bahwa tunneling incentive berpengaruh terhadap transfer pricing, profitabilitas, exchange rate dan leverage tidak berpengaruh terhadap transfer pricing. tax avoidance tidak memoderasi Pengaruh tunneling incentive, profitabilitas, exchange rate, leverage terhadap transfer pricing.

T The purpose of this research is to examine tax avoidance to moderate the impact tunneling incentive, profitability, exchange rate, leverage on transfer pricing. This research used the sample of manufacture companies which listed in Indonesian Stock Exchange during 2014-2018. The number of manufacture companies sampled in this study were 22 companies with 5 years observation. Based on purposive sampling method, sample consist of 110 financial statements in this research. Hypothesis in this research are tested by multiple linear regression analytical method.Data analysis show that tunneling incentive have effect on transfer pricing. profitability, exchange rate, leverage have do not effect on transfer pricing. tax avoidance do not moderate the effect tunneling incentive, profitability, exchange rate, leverage on transfer pricing

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