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Pengaruh pajak, tunneling incentive dan exchange rate pada keputusan transfer pricing perusahaan

Author

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  • Marfuah Marfuah
  • Andri Puren Noor Azizah

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh pajak, tunneling incentive dan exchange rate terhadap keputusan transfer pricing perusahaan manufaktur. Populasi sampel studi ini adalah semua perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2010 hingga 2012. Metode sampel yang digunakan pada studi ini adalah purposive sampling. Berdasarkan pada hasil analisis regresi logistik ditemukan bahwa dari tiga hipotesis yang diuji, hanya hipotesis kedua tentang pengaruh positip tunneling incentive terhadap transfer pricing yang didukung. Pengujian hipotesis pertama tentang pengaruh positip pajak terhadap transfer pricing, hasilnya justru berlawanan arah dengan yang diprediksi, yaitu pajak berpengaruh negatip signifikan terhadap keputusan transfer pricing perusahaan. Sementara pengujian hipotesis ketiga tentang pengaruh exchange rate terhadap transfer pricing menunjukkan arah positif tetapi tidak signifikan.Kata kunci: transfer pricing, pajak, tunneling incentive, exchange rate

Suggested Citation

  • Marfuah Marfuah & Andri Puren Noor Azizah, 2014. "Pengaruh pajak, tunneling incentive dan exchange rate pada keputusan transfer pricing perusahaan," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 18(2), pages 156-165.
    • Handle: RePEc:uii:jaaife:v:18:y:2014:i:2:p:156-165:id:4220
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