Wiliawan, Gede Agus (2022) THE EMERGENCE OF TRANSFER PRICING DECISIONS IN INDONESIAN MANUFACTURING COMPANIES. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Gede Agus Wiliawan_1302190898.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (19kB) |
|
Text (Abstrak)
02. Abstrak_Gede Agus Wiliawan_1302190898.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (52kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Gede Agus Wiliawan_1302190898.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (22kB) |
|
Text (Bab I)
05. Bab I_Gede Agus Wiliawan_1302190898.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (100kB) |
|
Text (Bab II)
06. Bab II_Gede Agus Wiliawan_1302190898.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (27kB) |
|
Text (Bab III)
07. Bab III_Gede Agus Wiliawan_1302190898.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (243kB) |
|
Text (Bab IV)
08. Bab IV_Gede Agus Wiliawan_1302190898.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (11kB) |
|
Text (Daftar Pustaka)
09. Daftar Pusaka_Gede Agus Wiliawan_1302190898.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (81kB) |
Abstract
Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh beban pajak, tunneling, dan bonus terhadap praktik transfer pricing perusahaan manufaktur di Indonesia. Praktik transfer pricing merupakan bentuk penghindaran pajak bagi perusahaan multinasional. Penelitian ini merupakan penelitian kuantitatif dengan model regresi linier berganda dengan data panel. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI. Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan dengan periode 2018 sampai 2020 yang tertera pada BEI. Sampel diambil dengan menggunakan metode purposive sampling sebanyak 50 perusahaan per tahun. / This study aims to determine the effect of the tax burden, tunneling, and bonuses on the transfer pricing practices of manufacturing companies in Indonesia. The practice of transfer pricing is a form of tax avoidance for multinational companies. This research is quantitative research with a multiple linear regression model with panel data. The sample in this study is manufacturing companies listed on the IDX. The type of data used in this study is secondary data in the form of financial reports with a period of 2018 to 2020 which are listed on the IDX. Samples were taken using the purposive sampling method for as many as 50 companies per year.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Tax Avoidance, Transfer Pricing, Tunneling Incentive, Tax Avoidance, Transfer Pricing, Tunneling Incentive |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Perpajakan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 11 Sep 2023 01:42 |
| Last Modified: | 11 Sep 2023 01:42 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1949 |
Actions (login required)
 |
View Item |