Pengaruh aktivitas transfer pricing dan efektivitas komite audit terhadap transfer pricing aggressiveness : pada perusahaan multinasional yang terdaftar di Bursa Efek Indonesia tahun 2011-2013= The effect of transfer pricing activities and effectiveness of the audit committees on transfer pricing aggressiveness : in multinational companies listed in Indonesia Stock Exchange year 2011-2013 / Ivy Callista Yakobus
Ivy Callista Yakobus;
Debby Fitriasari, supervisor; Eliza Fatima, co-promotor; Rahfiani Khairurizka, examiner
([Publisher not identified]
, 2015)
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ABSTRAK Penelitian ini bertujuan untuk menginvestigasi hubungan antara aktivitastransfer pricing yaitu pengeluaran research and development, multinasionalitas,dan pemanfaatan tax haven serta efektivitas komite audit terhadap transfer pricingaggressiveness. Transfer Pricing Aggressiveness dalam penelitian ini diperlihatkan olehaktivitas-aktivitas yang dilakukan perusahaan secara terstruktur untuk menghindari pajakperusahaan secara grup dalam jumlah besar. Kegiatan transfer pricing yang agresiftercermin dari banyaknya transaksi yang tidak arm?s length antara pihak-pihakterkait. Transfer pricing yang agresif ini ditunjukkan dengan menggunakan indekstransfer price yang merupakan pengungkapan atas transaksi-transaksi yangberkaitan dengan transfer pricing dengan pihak berelasi.Sampel penelitian ini menggunakan perusahaan multinasional nonkeuangan yang terdaftar di BEI pada rentang tahun 2011 hingga 2013. Hasilpenelitian membuktikan bahwa aktivitas transfer pricing yang ditandai denganadanya pengeluaran research and development memiliki pengaruh secara negatifterhadap transfer pricing aggressiveness. Sementara itu, multinasionalitas danpemanfaatan tax haven terbukti memiliki pengaruh secara positif terhadap transferpricing aggressiveness. Hasil penelitian juga membuktikan bahwa efektivitaskomite audit terbukti memiliki pengaruh negatif terhadap transfer pricingaggressiveness. ABSTRACT This research aims to investigate the relationship between transfer pricingactivities, which are the research and development expenditure, multinationalities,and the utilization of tax havens as well as the effectiveness of the auditcommittee against the transfer pricing aggressiveness. Transfer pricingaggressiveness in this study are shown by the activities of the companies, whichare structured to avoid corporate tax group in large numbers. Aggressive transferpricing activities reflected in the number of transactions that are not arm?s lengthbetween related parties. Transfer pricing aggressiveness is shown by transferpricing index, which is the disclosure of transactions relating to transfer pricingwith related parties.The sample of this research is multinational companies that are listed inthe Indonesian Stock Exchange from 2011 to 2013. The results prove that thetransfer pricing activity characterized by the research and developmentexpenditure have a negative influence on transfer pricing aggressiveness.Meanwhile, multinationalities and utilization of tax havens have a positiveinfluence on transfer pricing aggressiveness. The results also demonstrate that theeffectiveness of the audit committee proved to have a negative effect on transferpricing aggressiveness. |
 S60606-Ivy Callista Yakobus.pdf :: Unduh
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| No. Panggil : | S60606 |
| Entri utama-Nama orang : | |
| Entri tambahan-Nama orang : | |
| Entri tambahan-Nama badan : | |
| Subjek : | |
| Penerbitan : | [Place of publication not identified]: [Publisher not identified], 2015 |
| Program Studi : |
| Bahasa : | ind |
| Sumber Pengatalogan : | LibUI ita rda |
| Tipe Konten : | text |
| Tipe Media : | unmediated ; computer |
| Tipe Carrier : | volume ; online resource |
| Deskripsi Fisik : | xv, 85 pages : illustration ; 30 cm. + appendix |
| Naskah Ringkas : | |
| Lembaga Pemilik : | Universitas Indonesia |
| Lokasi : | Perpustakaan UI, Lantai 3 |
| No. Panggil | No. Barkod | Ketersediaan |
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| S60606 | 14-17-747921929 | TERSEDIA |
| Ulasan: |
| Tidak ada ulasan pada koleksi ini: 20413136 |
