Kecendrungan terjadinya praktik transfer pricing pada investasi asosiasi di ASEAN dengan profitabilitas, intangible property, dan leverage sebagai variabel moderasi = The tendency of unfair transfer pricing practices on investments in associates in ASEAN with profitability, intangible property, and leverage as moderating variabels

Ho, Elisa Nicha (2024) Kecendrungan terjadinya praktik transfer pricing pada investasi asosiasi di ASEAN dengan profitabilitas, intangible property, dan leverage sebagai variabel moderasi = The tendency of unfair transfer pricing practices on investments in associates in ASEAN with profitability, intangible property, and leverage as moderating variabels. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menganalisis praktik transfer pricing sebagai penghindaran pajak pada investasi pihak asosiasi di ASEAN. Variabel moderasi yang digunakan dalam penelitian ini adalah profitabilitas, intangible property, dan leverage untuk melihat apakah memperkuat motivasi praktik transfer pricing sebagai penghindaran pajak pada investasi pihak asosiasi di ASEAN. Penelitian ini menggunakan metode purposive sampling pada populasi perusahaan manufaktur di ASEAN yang berstatus public pada periode 2020-2023. Total sampel penelitian ini adalah 824 perusahaan dari enam negara ASEAN selama empat (4) periode. Hasil penelitian menunjukkan bahwa praktik transfer pricing sebagai penghindaran pajak berpengaruh positif terhadap investasi pihak asosiasi di ASEAN. Profitabilitas memoderasi, namun memperlemah hubungan positif praktik transfer pricing sebagai penghindaran pajak terhadap investasi pihak asosiasi. Intangible property juga memoderasi, namun memperrlemah hubungan positif praktik transfer pricing sebagai penghindaran pajak terhadap investasi pihak asosiasi. Leverage memoderasi dan memperkuat hubungan positif praktik transfer pricing sebagai penghindaran pajak terhadap investasi pihak asosiasi di ASEAN./This study aims to analyze the practice of transfer pricing as a form of tax avoidance in investments by associated parties in ASEAN. The moderating variables in this study are profitability, intangible property, and leverage to assess whether they strengthen the motivation for transfer pricing practices. This research uses purposive sampling on a population of manufacturing companies in ASEAN that are publicly listed during the period of 2020-2023. The total sample in this study consists of 824 companies over four (4) periods. The results show that transfer pricing practices as tax avoidance have a positive effect on investments in associates. Profitability moderate the relationship, but weaken the positive connection between transfer pricing practices as tax avoidance and investments in associates. Intangible property also moderates but weakens the positive relationship between transfer pricing practices as tax avoidance and investments in associates. Leverage moderates and strengthens the positive relationship between transfer pricing practices as tax avoidance and investments in associates.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Ho, Elisa Nicha
NIM01012210035
elisanichaho@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Karyawati, Golrida
NIDN0303067103
golrida.karyawati@uph.edu
Uncontrolled Keywords: transfer pricing; penghindaran pajak; investasi asosiasi; profitabilitas; intangible property; leverage; ASEAN.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: ELISA NICHA HO
Date Deposited: 16 Dec 2024 01:46
Last Modified: 16 Dec 2024 01:46
URI: http://repository.uph.edu/id/eprint/65813

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