Handayani, Rukmining Tias Niken (2025) PENGARUH TAX PLANNING, EARNING MANAGEMENT, CORPORATE GOVERNANCE TERHADAP PRAKTIK TRANSFER PRICING DIMODERASI PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Consumer non cyclical di Bursa Efek Indonesia 2019-2023). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
Transfer pricing practices in multinational companies are a crucial issue in international taxation, especially in Indonesia. This study analyzes the influence of tax planning, earnings management, and corporate governance on transfer pricing practices, with profitability as a moderating variable. Secondary data in the form of annual reports of in the consumer non-cyclical sub-sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 were used in this study. Ten sample companies were selected using purposive sampling. The analysis was conducted using Structural Equation Modeling (SEM) with SMARTPLS. The results of the study show that tax planning and earnings management have a negative negatively and insignificantly on transfer pricing. Conversely, corporate governance has a positive and significant effect on transfer pricing. Profitability as a moderator variable is not significant in influencing the relationship between the three independent variables and transfer pricing. The research model has an R² value of 0.723. This study provides empirical evidence regarding the determinants of transfer pricing in Indonesia as well as the implications of profitability's role in this dynamic. Keywords: Tax Planning, Earnings Management, Corporate Governance, Transfer Pricing, Profitability
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Rukmining Tias Niken Handayani Radji | ||||||||
| Date Deposited: | 18 Jun 2025 06:55 | ||||||||
| Last Modified: | 18 Jun 2025 06:55 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/38278 |
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