Dampak Profitabilitas Terhadap Transfer Pricing pada Perusahaan Multinasional Sektor Manufaktur Tahun 2018-2022

Authors

  • Muhamad Rizal Program Studi Akuntansi, Universitas Informatika dan Bisnis Indonesia
  • N. Heriyah Program Studi Akuntansi, Universitas Informatika dan Bisnis Indonesia

DOI:

https://doi.org/10.37278/eprofit.v6i1.816

Keywords:

Profitabilitas, Transfer Pricing, Pajak, Manufaktur

Abstract

Transfer pricing dimanfaatkan perusahaan sebagai upaya untuk menghemat beban pajak dengan taktik, antara lain mengalokasikan laba ke negara yang tarif pajaknya rendah. Tujuan penelitian  untuk mengetahui perngaruh profitabilitas terhadap transfer pricing. Data dalam penelitian ini menggunakan data sekunder yaitu laporan keuangan perusahaan. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Sampel yang digunakan dalam penelitian sebanyak 23 perusahaan dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah uji asumsi klasik, uji regresi linier berganda, uji korelasi, dan uji determinasi parsial. Hasil penelitian menunjukkan bahwa profitabilitas secara parsial berpengaruh signifikan terhadap transfer pricing.

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Published

2024-04-30

How to Cite

Rizal, M., & Heriyah, N. (2024). Dampak Profitabilitas Terhadap Transfer Pricing pada Perusahaan Multinasional Sektor Manufaktur Tahun 2018-2022. Economics Professional in Action (E-Profit), 6(1), 37–43. https://doi.org/10.37278/eprofit.v6i1.816

Issue

Vol. 6 No. 1 (2024): Economic Professional in Action (E-PROFIT)

Section

Articles

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Copyright (c) 2024 Muhamad Rizal, N. Heriyah

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