Wijaya, Messyi Augesti (2023) Pengaruh Beban Pajak, Aset Tidak Berwujud, dan Kualitas Audit Terhadap Keputusan Transfer Pricing. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tujuan dari penelitian ini yaitu untuk menguji pengaruh beban pajak, asset tidak berwujud, dan kualitas audit terhadap keputusan transfer pricing. Penelitian ini memiliki periode pengamatan dari tahun 2016 hingga 2022. Sampel penelitian yang digunakan adalah perusahaan manufaktur terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode purposive sampling dengan jumlah observasi penelitian sebanyak 216 firm-year. Pengolahan data dilakukan dengan analisis regresi berganda. Penelitian ini memberikan hasil bahwa asset tidak berwujud berpengaruh positif terhadap keputusan transfer pricing. Hal ini menunjukkan bahwa semakin besar transaksi yang melibatkan asset tidak berwujud yang mana sulit diukur pada harga wajarnya, akan meningkatkan agresivitas perusahaan dalam mengatur kebijakan transfer pricing. Selain itu, penelitian ini juga mendapatkan hasil bahwa kualitas audit berpengaruh secara negatif terhadap keputusan transfer pricing, yang mana menunjukkan bahwa semakin baik kualitas audit yang digunakan perusahaan, maka tingkat keputusan transfer pricing menjadi lebih rendah. Namun, penelitian ini menemukan bahwa beban pajak tidak memiliki pengaruh terhadap keputusan transfer pricing perusahaan. Hal ini menunjukkan bahwa perusahaan cenderung memilih metode perencanaan pajak yang sesuai dengan regulasi yang berlaku dan tidak terpaku pada penerapan transfer pricing untuk meminimalisir beban pajaknya dalam mencapai laba akhir yang optimal./ The purpose of this research is to examine the impact of tax expense, intangible asset, and audit quality on transfer pricing decisions. The research covers the observation period from 2016 to 2022. The research sample consists of manufacturing companies listed on the Indonesia Stock Exchange. The research employs purposive sampling method with a total of 216 firm-year observations. Data processing is conducted using multiple regression analysis. The research findings indicate that intangible asset has a positive influence on transfer pricing decisions. This suggests that the larger transaction involving intangible assets which are difficult to measure at the fair price, the more aggressive company regulating their transfer pricing policy. Additionally, the research also reveals that audit quality has a negative effect on transfer pricing decisions, indicating that good audit quality leads to lower transfer pricing decisions. However, the research finds no significant impact of the tax expense on company's transfer pricing decisions. This implies that companies tend to choose the appropriate tax planning method with applicable regulations and not fixated on implementing transfer pricing to minimize their tax expense in achieving the optimal final profit.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | transfer pricing; beban pajak; asset tidak berwujud; kualitas audit | ||||||||
Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
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Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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Depositing User: | Messyi Augesti Wijaya | ||||||||
Date Deposited: | 19 Feb 2024 03:32 | ||||||||
Last Modified: | 19 Feb 2024 03:32 | ||||||||
URI: | http://repository.uph.edu/id/eprint/62345 |
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