Halim, Elisa (2022) The effect of tax, profitability and company size towards transfer pricing on consumer goods companies listed on the Indonesian Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
The objective of the study is to analyze the effect of tax, profitability and company size towards transfer pricing in consumer goods companies listed in Indonesia Stock Exchange (IDX) for the period of 2017 to 2019. The independent variables used in this study are tax measured by effective tax rate (ETR), profitability measured by return on assets (ROA) and company size measured by natural logarithm of total assets. Meanwhile, the dependent variable in this study is transfer pricing, measured by related party transaction to account receivable (RPT). The data used in this research is secondary data in the form of financial report obtained from Indonesia Stock Exchange. The population of this research is consumer goods companies listed on Indonesia Stock Exchange for the period 2017 to 2019. The sample collected in this research used purposive sampling method which resulted into 18 companies that met the criteria to be used as the sample in this research. Since the amount of the research period is three years, the total samples obtained in this research are 54 samples. The result of this research shows that tax, profitability and company size individually do not have significant effect towards transfer pricing decision. Lastly, tax, profitability and company size simultaneously does not have significant effect towards transfer pricing. / Penelitian ini bertujuan untuk menganalisis pengaruh pajak, profitabilitas dan ukuran perusahaan terhadap keputusan transfer pricing pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 sampai 2019. Variabel bebas dalam penelitian ini adalah pajak yang diukur dengan effective tax rate (ETR), profitabilitas yang diukur dengan return on assets (ROA) dan ukuran perusahaan yang diukur dengan logaritma natural dari total aset. Sedangkan variabel terikat dalam penelitian ini adalah transfer pricing yang diukur dengan related party transaction account receivable (RPT). Data yang digunakan pada penelitian ini adalah data sekunder dalam bentuk laporan keuangan yang diperoleh dari Bursa Efek Indonesia. Populasi penelitian ini adalah perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2017 sampai 2019. Pengambilan sampel penelitian dilakukan dengan menggunakan purposive sampling method yang memperoleh 18 perusahaan yang sesuai dengan kriteria yang digunakan untuk penelitian ini. Dikarenakan periode yang digunakan untuk penelitian ini adalah tiga tahun, maka total sampel yang diperoleh di penelitian ini adalah 54 sampel. Hasil penelitian ini menunjukkan bahwa pajak, profitabilitas dan ukuran perusahaan secara parsial tidak berpengaruh signifikan terhadap transfer pricing. Terakhir, pajak, profitabilitas dan ukuran perusahaan secara simultan tidak berpengaruh signifikan terhadap transfer pricing.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | tax; profitability; company size; transfer pricing; consumer goods company | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
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Depositing User: | Users 24166 not found. | ||||||||
Date Deposited: | 18 Aug 2022 07:05 | ||||||||
Last Modified: | 18 Aug 2022 07:05 | ||||||||
URI: | http://repository.uph.edu/id/eprint/49687 |
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