PENGARUH STRATEGI DIVERSIFIKASI DAN TRANSFER PRICING TERHADAP PERENCANAAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
| Main Author: | Tista, Bella Dara |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38152/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/38152/2/BAB%20I.pdf http://eprints.umm.ac.id/38152/3/BAB%20II.pdf http://eprints.umm.ac.id/38152/4/BAB%20III.pdf http://eprints.umm.ac.id/38152/5/BAB%20IV.pdf http://eprints.umm.ac.id/38152/6/BAB%20V.pdf http://eprints.umm.ac.id/38152/7/lampiran.pdf http://eprints.umm.ac.id/38152/ |
Daftar Isi:
- The growing globalization makes companies need a strategy to win the competition. One of the strategies implemented is the diversification strategy. With this strategy, the company can increase its sales through business diversification and geographical diversification. Diversification makes companies require a method of pricing for transactions that occur between divisions within the company or between companies known as transfer pricing. Transfer pricing can be seen from transactions with related parties. Companies must apply fairness principles and business norms on such transactions. However, some companies can apply transfer pricing and do not need to apply the principle of fairness. Both of these have an effect on tax planning. This study aimed to examine the effect of diversification and transfer pricing strategy on corporate tax burden. Independent variables used were the strategy of diversification and transfer pricing and the dependent variable that was tax planning. The object of this study was a manufacturing company listed on the Bursa Efek Indonesia (BEI) in 2015-2016 and must comply with the criteria in sampling. Data analysis techniques used multiple linear regression. The results of this study indicate that the strategy of diversification had no effect on tax planning and transfer pricing negatively affect the corporate tax planning.