PENGARUH PAJAK, EXCHANGE RATE, MEKANISME BONUS DAN KEPEMILIKAN ASING TERHADAP TRANSFER PRICING PADA PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA TAHUN 2016 – 2019

Larasati, Dyah (2021) PENGARUH PAJAK, EXCHANGE RATE, MEKANISME BONUS DAN KEPEMILIKAN ASING TERHADAP TRANSFER PRICING PADA PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA TAHUN 2016 – 2019. Skripsi thesis, Universitas Pancasakti Tegal.

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Abstract

ABSTRAK Dyah Larasati, 2020, Pengaruh Pajak, Exchange Rate, Mekanisme Bonus dan Kepemilikan Asing Terhadap Transfer Pricing Pada Perusahaan LQ 45 di Bursa Efek Indonesia Tahun 2016 – 2019. Penelitian ini bertujuan untuk mengetahui Pengaruh Pajak, Exchange Rate, Mekanisme Bonus dan Kepemilikan Asing Terhadap Transfer Pricing. Populasi dalam penelitian ini yaitu semua perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016 – 2019 yaitu 45 perusahaan. Sedangkan sampel yang digunakan dalam penelitian ini yaitu 14 perusahaan. Metode pengambilan sampel menggunakan metode purposive sampling. Pengujian hipotesis menggunakan medol regresi linier berganda. Hasil hipotesis pertama menunjukkan Pajak tidak berpengaruh terhadap Transfer Pricing dengan nilai signifikan 0,844 > 0,025, hipotesis kedua menunjukkan Exchange Rate berpengaruh terhadap Transfer Pricing dengan nilai signifikan 0,000 < 0,025, hipotesis ketiga menunjukkan Mekanisme Bonus tidak berpengaruh terhadap Transfer Pricing dengan nilai signifikan 0,105 > 0,025, hipotesis keempat menunjukkan Kepemilikan Asing tidak berpengaruh terhadap Transfer Pricing dengan nilai signifikan 0,691 > 0,025. Dari hasil uji koefisien determinasi, diperoleh nilai R2 yaitu 0,250. Hal ini menunjukkan bahwa pajak, exchange rate, mekanisme bonus dan kepemilikan asing berpengaruh terhadap Transfer Pricing pada perusahaan LQ 45 di Bursa Efek Indonesia sebesar 25,0% sedangkan sisanya sebesar 75% dipengaruhi oleh variabel lain. Kata kunci : Transfer Pricing, Pajak, Exchange Rate, Mekanisme Bonus, Kepemilikan Asing. =============================================================================================== ABSTRACT Dyah Larasati, 2020, The Effect of Tax, Exchange Rate, Bonus Mechanisms and Foreign Ownership on Transfer Pricing on LQ 45 Companies on the Indonesia Stock Exchange in 2016 - 2019. This study aims to determine the effect of taxes, exchange rates, bonus mechanisms and foreign ownership of transfer pricing. The population in this study were all LQ 45 companies listed on the Indonesia Stock Exchange (IDX) during the period 2016 - 2019 namely 45 companies. While the samples used in this study were 14 companies. The sampling method uses purposive sampling method. Hypothesis testing uses the multiple linear regression medol. The results of the first hypothesis show that Tax have no effect on Transfer Pricing with a significant value of 0.844> 0.025, the second hypothesis shows that Exchange Rate has an effect on Transfer Pricing with a significant value of 0.000 <0.025, the third hypothesis shows that the Bonus Mechanism has no effect on Transfer Pricing with a significant value of 0.105> 0.025, The fourth hypothesis shows that Foreign Ownership has no effect on Transfer Pricing with a significant value of 0.691> 0.025. From the results of the coefficient of determination test, the R2 value is 0,250. This shows that taxes, exchange rates, bonus mechanisms and foreign ownership affect Transfer Pricing on LQ 45 companies on the Indonesia Stock Exchange by 25.0% while the remaining 75% is influenced by other variables. Keywords: Transfer Pricing, Tax, Exchange Rate, Bonus Mechanism, Foreign Ownership.

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