Jurnal Riset Akuntansi dan Keuangan
Vol 8, No 3 (2020): Jurnal Riset Akuntansi dan Keuangan. Desember 2020 [DOAJ & SINTA Indexed]

Pengaruh Beban Pajak dan Debt Covenant Terhadap Transfer Pricing Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017

Hartika, Wiwi (Unknown)
Rahman, Faisal (Unknown)



Article Info

Publish Date
07 Dec 2020

Abstract

This study aims to find out whether the tax expense and debt covenant influence transfer pricing. The research method used is explanatory research. The type of data research is secondary data, namely the financial statements of manufacturing companies listed on the Indonesian Stock Exchange during 2013-2017. The population in this research were 42 manufacturing companies listed, with the technique of determining sample using a purposive sampling technique so as to obtain 210 annual financial statements of manufacturing companies. The results of partial hypothesis testing show that the tax expense has significant effect on transfer pricing, and debt covenent has significant effect transfer pricing. Simultaneous hypothesis testing results show tax expense and debt covenent  has significant effect on transfer pricing. Tax expense contribution and debt covenent influence of transfer pricing are 72.93%, while the remaining 27.07% is explained by other variables outside the research model.Abstrak. Penelitian ini bertujuan untuk mengetahui apakah beban pajak dan perjanjian hutang mempengaruhi harga transfer. Metode penelitian yang digunakan adalah penelitian explanatory. Jenis data penelitian berupa data sekunder yaitu laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2013-2017. Populasi dalam penelitian ini adalah 42 perusahan manufaktur yang terdaftar, dengan teknik penentuan sampel menggunakan  teknik purposive sampling sehingga didapatkan sebanyak 210 laporan keuangan tahunan perusahan manufaktur. Hasil pengujian hipotesis parsial menunjukkan bahwa beban pajak memiliki pengaruh signifikan terhadap harga transfer, dan perjanjian utang memiliki pengaruh signifikan terhadap harga transfer. Hasil pengujian hipotesis simultan menunjukkan beban pajak dan perjanjian utang memiliki pengaruh signifikan terhadap harga transfer. Kontribusi beban pajak dan pengaruh perjanjian hutang terhadap harga transfer adalah 72,93%, sedangkan 27,07% sisanya dijelaskan oleh variabel lain di luar model penelitian. Kata kunci. Beban Pajak; Debt Covenant; Transfer Pricing.

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Journal Info

Abbrev

JRAK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Keuangan with registered number ISSN 2338-1507 (Print) and ISSN 2541-061X (Online) is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia. It is published thrice a year in April, August, and December. Jurnal Riset ...