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

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.

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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

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