?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+KEPUTUSAN+PERUSAHAAN+UNTUK+MELAKUKAN+TRANSFER+PRICING&rft.creator=NAADHIYA+ULFA+AURINDA%2C+1411031091&rft.subject=HB+Economic+Theory&rft.description=%0D%0APenelitian+ini+bertujuan+untuk+mengetahui+faktor-faktor+yang+mempengaruhi+keputusan+perusahaan+untuk+melakukan+transfer+pricing.+Transfer+pricing+merupakan+kebijakan+perusahaan+dalam+menentukan+harga+transfer+suatu+transaksi+baik+itu+barang+atau+jasa+yang+dilakukan+perusahaan.+Transfer+pricing+juga+terkadang+digunakan+perusahaan+untuk+menaikkan+laba+perusahaan+serta+terkadang+dapat+menekan+beban+pajak.+Variabel+independen+yang+digunakan+dalam+penelitian+ini+adalah+variabel+pajak%2C+struktur+kepemilikan%2C+exchange+rate+dan+leverage.+Variabel+dependen+dalam+penelitian+ini+adalah+transfer+pricing+yang+di+proksikan+dengan+penjualan+ke+pihak+berelasi.+Sampel+penelitian+ini+menggunakan+67+perusahaan+non+keuangan+yang+terdaftar+di+Bursa+Efek+Indonesia+pada+tahun+2012-2016+yang+diseleksi+berdasarkan+teknik+purposive+sampling.+Data+yang+digunakan+adalah+data+sekunder+yang+berupa+laporan+keuangan+perusahaan.+Analisis+data+menggunakan+analisis+linier+berganda+dengan+software+SPSS+23.+Hasil+penelitian+ini+menunjukkan+bahwa+variabel+pajak+dan+struktur+kepemilikan+tidak+berpengaruh+terhadap+keputusan+perusahaan+untuk+melakukan+transfer+pricing.+Variabel+exchange+rate+berpengaruh+positif+terhadap+keputusan+perusahaan+untuk+melakukan+transfer+pricing.+Variabel+leverage+berpengaruh+negatif+terhadap+keputusan+perusahaan+untuk+melakukan+transfer+pricing.%0D%0A%0D%0AKata+Kunci+%3A+Transfer+pricing%2C+pajak%2C+struktur+kepemilikan%2C+exchange+rate%2C+leverage%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AThis+study+aims+to+determine+the+factors+that+influence+the+company's+decision+to+do+transfer+pricing.+Transfer+pricing+is+the+company's+policy+in+determining+the+transfer+price+of+goods+or+services+transaction.+Transfer+pricing+is+also+used+by+companies+to+raise+company+profits+and+can+reduce+taxes.+Independent+variables+used+this+research+are+tax%2C+ownership+structure%2C+exchange+rate+and+leverage.+Dependent+variable+in+this+research+is+transfer+pricing+that+is+proxied+with+the+sale+to+the+related+parties.+The+sample+of+this+research+used+67+non-financial+companies+listed+on+the+Indonesia+Stock+Exchange+in+2012-2016+which+were+selected+by+purposive+sampling+technique.+The+data+that+used+in+this+research+is+secondary+data+in+the+form+of+corporate+financial+statements.+Analysis+of+the+data+using+multiple+analysis+with+SPSS+23+software.+The+results+of+this+study+indicate+that+the+variable+tax+and+structure+variables+doesn%E2%80%99t+effect+the+company's+decision+to+do+transfer+pricing.+Exchange+rate+variable+has+a+positive+effect+on+the+company's+decision+to+do+transfer+pricing.+Leverage+variable+has+a+negative+effect+on+the+company%E2%80%99s+decision+to+do+transfer+pricing.%0D%0A%0D%0AKeywords+%3A+Transfer+pricing%2C+taxes%2C+ownership+structure%2C+exchange+rate%2C+leverage%0D%0A&rft.publisher=UNIVERSITAS+LAMPUNG+&rft.date=2018-06-07&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31846%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31846%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31846%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++NAADHIYA+ULFA+AURINDA%2C+1411031091++(2018)+ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+KEPUTUSAN+PERUSAHAAN+UNTUK+MELAKUKAN+TRANSFER+PRICING.++UNIVERSITAS+LAMPUNG+%2C++FAKULTAS+EKONOMI+DAN+BISNIS+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F31846%2F