PENGARUH PAJAK, DEBT CONVENANT, EXCHANGE RATE TERHADAP PENGAMBILAN KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014

ANGGRAENI, DINNY (2017) PENGARUH PAJAK, DEBT CONVENANT, EXCHANGE RATE TERHADAP PENGAMBILAN KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ABSTRACT Dinny Anggraeni, 2017 : The Influence Of Tax, Debt Convenant, Exchange Rate On Transfer Pricing Decision Of Manufacture Companies Listed With The Indonesia Stock Exchange From 2012 To 2014. Thesis Department Of Accounting Faculty Of Economics, State University Of Jakarta. This research aims to determine the factors that influence the decision of transfer pricing in manufacturing companies. The dependent variable in this research is transfer pricing. The independent variables in this study are taxes, debt covenants, exchange rate. This research using manufacturing companies listed on Indonesia Stock Exchange that have a related party with the foreign company. The research period is 2012 until 2014. The data obtained by purposive sampling techniques and using multiple regression analysis. The test results showed simultaneous tax, debt covenants, exchange rate effect on transfer pricing decisions. Partial results of hypothesis testing showed that debt convenant, exchange rate significantly influence of transfer pricing, and tax does not significantly influence of transfer pricing. Keywords : Tax, Debt Convenant, Exchange Rate, Related Party, Transfer Pricing

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Tresno Eka Jaya, SE, M.Ak ; Pembimbing II: Nuramalia Hasanah, SE, M.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 19 Feb 2018 03:23
Last Modified: 19 Feb 2018 03:23
URI: http://repository.fe.unj.ac.id/id/eprint/3190

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