PENGARUH PROFITABILITAS, PAJAK DAN DEBT COVENANT TERHADAP TRANSFER PRICING (Studi Empiris Perusahaan Manufaktur Terdaftar di BEI Tahun 2012-2016)

Abstract

Abstract

This study aims to determine how much influence the profitability, taxes, and debt covenant on transfer pricing. profitability data, taxes, debt covenant and transfer pricing data are obtained from the financial statements of the semester of company's annual financial report on the Indonesia Stock Exchange by looking at the balance sheet, income statement and notes to the minimum financial statements from 2012-2016.This research method uses secondary data that is quantitative, which means this research is limited to answering questions that are asking the relationship of two or more variables. Data analysis used in this research is descriptive statistic analysis, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, Park Test, multiple linear regression test, t test, F test  and coefficient of determination test using SPSS version 22. Taking this sample using purposive sampling method. Pursuant to purposive sampling method obtained by sampel counted 19 company’s.The result of the research shows that the test with the partial test (t test) shows that the  profitability variable that is proxied using minimum return on asset (ROA) has a positive and significant effect to transfer pricing, taxes has negative and significant effect to transfer pricing, while debt covenant has negative and no significant effect to transfer pricing. Anova test (F test) shows that the profitability, taxes, and debt covenant simultaneously affect the transfer pricing.

 Keywords: Profitability, Taxes, Debt Covenant, Transfer Pricing