Pengaruh Transfer Pricing, Kepemilikan Asing, dan PendanaanInternal terhadap Penerimaan Pajak Penghasilan Badan padaPerusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia
DOI:
https://doi.org/10.31334/q6rcds97Abstract
Transfer Pricing dapat memberikan harga khusus terhadap transaksi dengan pihak afiliasi yang berbeda dengan harga saat bertransaksi dengan pihak independent. Kepemilikan asing dapat mempengaruhi keputusan perusahaan dalam menjalankan strategi bisnisnya. Pendanaan Internal lebih disukai perusahaan karena memiliki risiko yang lebih kecil dibandingkan dana dari luar. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Transfer Pricing, Kepemilikan Asing, dan Pendanaan Internal terhadap Penerimaan Pajak Penghasilan Badan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia. Penelitian menggunakan metode ;kuantitatif. Data sekunder yang digunakan adalah data laporan keuangan Perusahaan Perbankan yang diterbitkan oleh Bursa Efek Indonesia tahun 2019 - 2023. Metode pengambilan sampel adalah metode purposive sampling yang menghasilkan nilai sampel sebelum diolah sebanyak 29 perusahaan dikali 5 tahun menjadi 145 sampel.Teknik pengolahan data menggunakan analisis regresi linier berganda. Uji statistik menggunakan program SPSS versi 25. Hasil Uji statistik menunjukkan secara parsial Transfer Pricing dan Kepemilikan asing tidak memiliki pengaruh terhadap Penerimaan Pajak Penghasilan Badan, dilihat dari nilai T hitung masing masing variabel lebih kecil dari t tabel dan nilai signifikansi lebih besar dari 0,05. Sedangkan Pendanaan Internal memiliki pengaruh terhadap Penerimaan Pajak
Penghasilan Badan. Masing masing variabel bebas secara simultan tidak berpengaruh terhadap Penerimaan Pajak Penghasilan Badan, sesuai dengan nilai F hitung (2,609) < F tabel (2,70) dan nilai signifikansi (0,059) > (0,05). Kondisi ini diduga dikarenakan banyaknya faktor faktor lain selain tiga hal di atas yang juga dapat berpengaruh pada Penerimaan PPh Badan, antara lain: peraturan perpajakan yang berlaku, kondisi ekonomi global, serta pergolakan politik yang terjadi di dalam negeri
Keywords: Transfer Pricing; Kepemilikan Asing; Pendanaan Internal; Penerimaan Pajak Penghasilan Badan
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