Gianeri, Alessandro Rubens (2024) Kecenderungan terjadinya praktik harga transfer pricing pada investasi asosiasi di Asia dengan profitabilitas, intangible property, dan leverage sebagai variabel moderasi = The tendency of unfair transfer pricing on investment associates in asia with profitability, intangible property, and leverage as moderating variables. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini dilakukan guna untuk menganalisa praktik transfer pricing yang menjadi meotde penhindaran pajak melalui investasi pada pihak asosiasi di negara Asia yang mencakup negera berkembang maupun maju. Variabel moderasi yang digunakan dalam penelitian ini adalah profitabilitas, intangible property, dan juga leverage sebagai variabel untuk menganalisis apakah variabel-variabel tersebut dapat memperkuat motivasi serta dipergunakan sebagai metode transfer pricing. Dalam penelitian ini digunakan metode purposive sampling untuk perusahaan manufaktur yang berada di Asia negara berkembang serta Asia yang maju pada periode 2020-2023. Total sampel yang didpatkan dalam penelitian ini adalah 1.280 perusahaan selama empat (4) periode. Hasil dari penelitian ini menunjukan bahwa prakti transfer pricing sebagai metode untuk penghindaran pajak yang dilakukan di Asia negara berkembang serta maju melalui investasi pihak asosiasi. Profitabilitas serta itangible property yang tidak memiliki pengaruh dalam mendukung praktik transfer pricing sebagai sarana penghindaran pajak. Leverage variabel yang memperkuat motivasi dalam pelaksanaan transfer pricing sebagai salah satu penghindaran pajak melalui investati pihak asosiasi./This research aims to analyze transfer pricing practices as a tax avoidance method through investments in associated parties in Asian countries, including both developing and developed nations. The moderating variables used in this study are profitability, intangible property, and leverage to analyze whether these variables can strengthen the motivation and be used as a transfer pricing method. This research employed purposive sampling for manufacturing companies in both developing and developed Asian countries during the 2020-2023 period. A total of 1,280 companies were obtained as samples over four (4) periods. The results of this study indicate that transfer pricing practices as a tax avoidance method are carried out in both developing and developed Asian countries through investments in associated parties. Profitability and intangible property do not have a significant influence in supporting transfer pricing practices as a means of tax avoidance. Leverage is a variable that strengthens the motivation in implementing transfer pricing as a form of tax avoidance through investments in associated parties.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Gianeri, Alessandro Rubens NIM01012210007 alessandrogianeri@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 pihak asosiasi; profitabilitas; intangible property; leverage; Asia; transfer pricing; tax avoidance; investment in associates; profitability; intangible property; leverage; Asia. |
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: | ALESSANDRO RUBENS GIANERI |
Date Deposited: | 10 Jan 2025 08:47 |
Last Modified: | 10 Jan 2025 08:47 |
URI: | http://repository.uph.edu/id/eprint/66220 |