?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+MANAJEMEN+PAJAK+DAN+KINERJA+PERUSAHAAN%0D%0ATERHADAP+TRANSFER+PRICING+SEBELUM+DAN+SAAT+PANDEMI%0D%0A%0D%0ACOVID-19%0D%0A%0D%0A(Studi+Empiris+Pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek%0D%0A%0D%0AIndonesia+Periode+2019-2020)&rft.creator=AMELLIA+RESTIANI%2C+1711031011&rft.subject=330+Ekonomi&rft.description=This+study+aims+to+analyze+the+effect+of+tax+management+and+company+performance%0D%0Aon+transfer+pricing+before+and+during+the+Covid-19+pandemic+and+analyze+differences%0D%0Ain+tax+management%2C+company+performance%2C+and+transfer+pricing+before+and+during%0D%0Athe+Covid-19+pandemic.+The+tax+management+variable+was+measured+by+using+the%0D%0ACash+Effective+Tax+Ratio+proxy.+The+company's+performance+variable+was+measured%0D%0Ausing+the+profitability+ratio+as+proxied+by+the+Ratio+on+Assets+and+the+leverage+ratio%0D%0Aas+proxied+by+the+Debt+to+Assets+Ratio.+Meanwhile%2C+the+dependent+variable+in+this%0D%0Astudy+was+transfer+pricing+and+was+measured+by+related+party+transactions.+This%0D%0Astudy+used+secondary+data+obtained+from+the+official+website+of+the+Indonesia+Stock%0D%0AExchange.+The+sample+used+in+this+study+was+the+manufacturing+sector+company+for%0D%0Athe+2019-2020+period+with+a+purposive+sampling+method+so+that+198+sample%0D%0Acompanies+were+obtained+from+193+population+companies.+Data+analysis+of+this+study%0D%0Aused+logistic+regression+analysis+and+difference+test+with+IBM+SPSS+Statistics+26%0D%0Aprogram.+The+results+of+this+study+indicated+that+tax+management+has+a+significant%0D%0Anegative+effect+on+transfer+pricing.+Meanwhile%2C+profitability+ratios+and+leverage+ratios%0D%0Ahave+no+effect+on+transfer+pricing.+Tax+management+and+profitability+ratios+have%0D%0Adifferences+before+and+during+the+Covid-19+pandemic.+While+the+leverage+ratio+and%0D%0Atransfer+pricing+have+no+difference+before+and+during+the+Covid-19+pandemic.%0D%0AKeyword%3A+Tax+Management%2C+Profitability+Ratio%2C+Leverage+Ratio%2C+Transfer+Pricing%2C%0D%0ACovid-19%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+menganalisis+pengaruh+manajemen+pajak+dan+kinerja%0D%0Aperusahaan+terhadap+transfer+pricing+pada+sebelum+dan+saat+pandemi+Covid-19+dan%0D%0Amenganalisis+perbedaan+manajemen+pajak%2C+kinerja+perusahaan%2C+dan+transfer+pricing%0D%0Asebelum+dan+saat+pandemi+Covid-19.+Variabel+manajemen+pajak+diukur+dengan%0D%0Amenggunakan+proksi+Cash+Effective+Tax+Ratio.+Variabel+kinerja+perusahaan+diukur%0D%0Amenggunakan+rasio+profitabilitas+yang+diproksikan+dengan+Ratio+on+Assets+dan+rasio%0D%0Aleverage+yang+diproksikan+dengan+Debt+to+Assets+Ratio.+Sedangankan+variabel%0D%0Adependen+dalam+penelitian+ini+adalah+transfer+pricing+yang+diukur+dari+transaksi%0D%0Apihak+berelasi.+Penelitian+ini+menggunakan+data+sekunder+yang+diperoleh+dari+website%0D%0Aresmi+Bursa+Efek+Indonesia.+Sampel+yang+digunakan+dalam+penelitian+ini+adalah%0D%0Aperusahaan+sektor+manufaktur+periode+2019-2020+dengan+metode+purposive+sampling%0D%0Asehingga+diperoleh+198+perusahaan+sampel+dari+193+perusahaan+populasi.+Analisis%0D%0Adata+menggunakan+analisis+regresi+logistik+dan+uji+beda+dengan+program+IBM+SPSS%0D%0AStatistics+26.+Hasil+dari+penelitian+ini+menunjukkan+bahwa+manajemen+pajak%0D%0Aberpengaruh+negatif+signifikan+terhadap+transfer+pricing.+Sedangkan+rasio%0D%0Aprofitabilitas+dan+rasio+leverage+tidak+memiliki+pengaruh+terhadap+transfer+pricing.%0D%0AManajemen+pajak+dan+rasio+profitabilitas+memiliki+perbedaan+sebelum+dan+saat%0D%0Apandemi+Covid-19.+Sedangkan+rasio+leverage+dan+trasnfer+pricing+tidak+memiliki%0D%0Aperbedaan+sebelum+dan+pandemi+Covid-19.%0D%0A%0D%0AKata+kunci%3A+Manajemen+Pajak%2C+Rasio+Profitabilitas%2C+Rasio+Leverage%2C+Transfer%0D%0APricing%2C+Covid-19&rft.publisher=Fakultas+Ekonomi+Bisnis&rft.date=2021-11-23&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F62400%2F1%2FABSTRAK%2520-%2520Mengg.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F62400%2F2%2FSKRIPSI%2520FULL%2520%2528Tanpa%2520Lampiran%2529%2520-%2520Mengg.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F62400%2F3%2FSKRIPSI%2520%2528Tanpa%2520Pembahasan%2520dan%2520Lmapiran%2529%2520-%2520Menggggggg.pdf&rft.identifier=++AMELLIA+RESTIANI%2C+1711031011++(2021)+PENGARUH+MANAJEMEN+PAJAK+DAN+KINERJA+PERUSAHAAN+TERHADAP+TRANSFER+PRICING+SEBELUM+DAN+SAAT+PANDEMI+COVID-19+(Studi+Empiris+Pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia+Periode+2019-2020).++Fakultas+Ekonomi+Bisnis%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F62400%2F