Pengaruh Beban Pajak, Kepemilikan Asing, dan Exchange Rate terhadap Keputusan Transfer Pricing Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2019 = The Influence of Tax Expense, Foreign Ownership, and Exchange Rate towards Transfer Pricing Decision of Manufacturing Companies Listed in Indonesia Stock Exchange (IDX) 2016-2019

Putri, Sari Yuli (2021) Pengaruh Beban Pajak, Kepemilikan Asing, dan Exchange Rate terhadap Keputusan Transfer Pricing Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2019 = The Influence of Tax Expense, Foreign Ownership, and Exchange Rate towards Transfer Pricing Decision of Manufacturing Companies Listed in Indonesia Stock Exchange (IDX) 2016-2019. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Transfer pricing adalah harga di mana para pihak berelasi melakukan transaksi satu sama lain. Contoh transaksi tersebut adalah penyediaan jasa manajemen, penyediaan barang dan pemberian pinjaman. Transfer pricing sering kali digunakan perusahaan untuk melakukan penghindaran pajak. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang memengaruhi keputusan transfer pricing yang diambil oleh perusahaan. Terdapat beberapa variabel independen yang digunakan dalam penelitian ini, yaitu beban pajak, kepemilikan asing, dan exchange rate. Sedangkan variabel dependen yang digunakan dalam penelitian ini adalah transfer pricing, yang diukur menggunakan jumlah penjualan kepada pihak berelasi. Penelitian ini dilakukan dengan menggunakan metode analisis linier berganda dengan bantuan software SPSS 23. Hasil dari penelitian ini menunjukkan bahwa variabel yang memengaruhi keputusan perusahaan untuk melakukan praktik transfer prcing adalah variabel kepemilikan asing. Sedangkan variabel beban pajak dan exchange rate tidak berpengaruh terhadap keputusan perusahaan untuk melakukan praktik transfer pricing. / Transfer pricing is the price at which related parties make transactions with each other. The examples of the related party transactions are the provision of management services, provision of goods and provision of loans. Transfer pricing is often used by companies to avoid tax. This research was conducted to determine the factors that influence the transfer pricing decisions taken by the company. There are several independent variables used in this study, namely tax expense, foreign ownership, and exchange rate. While the dependent variable used in this study is transfer pricing, which is measured using the amount of sales to related parties. This research was conducted using SPSS 23 software with multiple linear analysis methods. The results of this study indicate that the variable that influences the company's decision to practice transfer pricing is the variable of foreign ownership. Meanwhile, the tax expense and exchange rate variables do not affect the company's decision to practice transfer pricing.

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