Hillary, Josephine (2025) Pengaruh transfer pricing dalam penghindaran pajak pada investasi pihak asosiasi di negara Anglo-Saxon dan Asia berkembang dengan civil law profitabilitas, leverage, dan intangible property sebagai variabel moderasi = The effect of transfer pricing in tax avoidance on investment in associates on Anglo-Saxon and Asia countries with civil law profitability, leverage, and intangible property as moderating variables. Bachelor thesis, Universitas Pelita Harapan.
![Title [thumbnail of Title]](http://repository.uph.edu/style/images/fileicons/text.png)
Josephine Hillary_01012210028_Cover (1).pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (35kB)
![Abstract [thumbnail of Abstract]](http://repository.uph.edu/style/images/fileicons/text.png)
Skrispsi-Josephine Hillary-6-7.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (46kB)
![ToC [thumbnail of ToC]](http://repository.uph.edu/style/images/fileicons/text.png)
Skrispsi-Josephine Hillary-01012210028-10-15.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (193kB)
![Chapter1 [thumbnail of Chapter1]](http://repository.uph.edu/style/images/fileicons/text.png)
Skrispsi-Josephine Hillary-01012210028-16-21.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (336kB)
![Chapter2 [thumbnail of Chapter2]](http://repository.uph.edu/style/images/fileicons/text.png)
Skrispsi-Josephine Hillary-01012210028-22-56.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (496kB)
![Chapter3 [thumbnail of Chapter3]](http://repository.uph.edu/style/images/fileicons/text.png)
Skrispsi-Josephine Hillary-01012210028-57-71.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (272kB)
![Chapter4 [thumbnail of Chapter4]](http://repository.uph.edu/style/images/fileicons/text.png)
Skrispsi-Josephine Hillary-01012210028-72-87.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (312kB)
![Chapter5 [thumbnail of Chapter5]](http://repository.uph.edu/style/images/fileicons/text.png)
Skrispsi_Josephine Hillary-88-90.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (43kB)
![Bibliography [thumbnail of Bibliography]](http://repository.uph.edu/style/images/fileicons/text.png)
Skrispsi_Josephine Hillary-91-96.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (155kB)
![Appendices [thumbnail of Appendices]](http://repository.uph.edu/style/images/fileicons/text.png)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.
Download (1MB)
Abstract
Penelitian ini mendapatkan hasil analisis tentang aktivitas harga transfer tidak wajar
dalam penghindaran pajak pada investasi pihak asosiasi di negara Anglo-Saxon dan
negara Asia berkembang memiliki sistem hukum sipil dengan variabel moderasi
profitabilitas, leverage, dan intangible property dalam memperkuat dorongan dan
dimanfaatkan dalam praktik tersebut. Populasi pada studi ini berupa perusahaan
manufaktur berada pada negara Anglo-Saxon dan Asia berkembang dengan
menggunakan hukum sipil serta sampel yang akan diamati sebanyak 335
perusahaan yang dipilih memakai purposive sampling. Data yang diteliti tahun
2020 hingga 2023 yang di mana memperlihatkan dengan memakai sebuah analisis
regresi data panel dengan Fixed Effects Model pada estimasi panel-corrected
standard error (PCSE) menggunakan software STATA ver 17. Hasil studi ini
memperlihatkan adanya pengaruh praktik harga transfer pada investasi asosiasi di
negara Anglo-Saxon dan Asia berkembang hukum sipil secara negatif. Hal ini
dikarenakan banyak perusahaan multinational melakukan tindakan ini sebagai
penghindaran pajak dengan adanya hubungan istimewa melalui investasi pihak
asosiasi di negara-negara tersebut. Profitabilitas memperkuat positif pengaruh
kegiatan tersebut dengan investasi pihak asosiasi pada negara Anglo-Saxon dan
Asia berkembang dengan hukum sipil. Namun, Intangible Property dan leverage
memperlemah dalam mendorong terjadinya adanya tindakan tersebut dalam
penghindaran pajak pada investasi pihak asosiasi. / This paper analyses the transfer pricing activity agressive in the avoidance of
associated party investment at Anglo-Saxon countries and developing Asian
countries that have a civil law system with moderating variables of profitability,
leverage, and intangible property in strengthening the encouragement and utilised
in the practice. The population in this study is manufacturing corporations in
Anglo-Saxon countries and developing Asian countries that use civil law and the
sample to be observed is 335 companies selected using purposive sampling. The
data collected from 2020 to 2023 are shown using panel data regression analysis
by Fixed Effects Model on panel-corrected standard error (PCSE) estimation with
STATA ver 17 software. The results of this research show the influence of transfer
pricing practices on association investment in Anglo-Saxon and developing Asian
countries with civil law negatively. Because many multinational company take this
action as tax avoidance with the existence of special relationships through
investment associates in that countries. Profitability positively strengthens the
effect of these activities on investment by associates in Anglo-Saxon and Asia with
civil law countries. However, intangible property and leverage weaken in
encouraging the occurrence of such actions in tax avoidance on investment
associates.
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Hillary, Josephine NIM01012210028 josephinehillary9@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Karyawati, Golrida NIDN0303067103 golrida.karyawati@uph.edu |
Uncontrolled Keywords: | profitabilitas; leverage; intangible property; transfer pricing; investasi pihak asosiasi; profitability; leverage; intangible property; transfer pricing; associated investment. |
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: | JOSEPHINE HILLARY |
Date Deposited: | 02 Jun 2025 03:43 |
Last Modified: | 02 Jun 2025 03:43 |
URI: | http://repository.uph.edu/id/eprint/68464 |