Annisa, Sani (2024) Pengaruh Beban Pajak, Kepemilikan Asing, Dan Ukuran Perusahaan Terhadap Transfer Pricing. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.
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Abstract
ABSTRACT
Sani Annisa (41183403170098)
The Influence of Tax Burden, Foreign Ownership, and Company Size on
Transfer Pricing: Case Study of Non-Cyclicals and Consumer Sector Companies
Basic Materials.
Xiii + 92 pages + 10 tables + 1 figure + 15 Attachments
Keywords: Tax Burden, Foreign Ownership, Company Size, Transfer Pricing
The aim of this research is that there is an influence of the tax burden on
transfer pricing, whether there is an influence of foreign ownership on transfers
pricing, is there an influence of company size on transfer pricing.
This research uses quantitative research with a sample of 19
Consumer Non-Cyclicals and Basic Materials companies listed on the Stock Exchange
Indonesian Securities (BEI) with an observation period from 2020 to 2020
2022. The data analysis technique used is multiple linear regression analysis
with the help of SPSS (Statistical Package for Social Sciences) software.
Based on the test results, the variables tax burden, foreign ownership, and
Company size has no effect on transfer pricing. So with that, share
Further research can carry out empirical research and analysis regarding
relationship between tax burden, foreign ownership, and firm size and transfers
pricing. To deepen understanding of the mechanisms underlying interactions
between these variables.
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) |
|---|---|
| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: | Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Risa, Nurma 0424098302 |
| Keywords / Kata Kunci: | Beban Pajak, Kepemilikan Asing, Ukuran Perusahaan, Transfer Pricing |
| Subjects: | Akuntansi Keuangan Perpajakan |
| Faculty: | Fakultas Ekonomi > Akuntansi S1 |
| Depositing User: | Ms. Sani Annisa |
| Date Deposited: | 09 Jul 2024 07:31 |
| Last Modified: | 09 Jul 2024 07:31 |
| URI: | http://repository.umindonesia.ac.id/id/eprint/5479 |
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