Annisa Amalia, 7211418091 (2022) PENGARUH FOREIGN OWNERSHIP, EXCHANGE RATE, DAN INVENTORY INTENSITY RATIO TERHADAP TRANSFER PRICING DENGAN BONUS MECHANISM SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PERDAGANGAN, JASA, DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2020. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

Transfer pricing is the price determined for goods, services, and intangible assets from one division to another within the same company or between companies that have a special relationship. Transfer pricing that is not carried out in accordance with tax provisions can result in state losses originating from tax revenues. The purpose of this study was to determine the effect of foreign ownership, exchange rate, and inventory intensity ratio on transfer pricing with bonus mechanism as a moderating variable. The population used are trade, services, and investment companies listed on the Indonesia Stock Exchange in 2014-2020 totalling 178 companies. This study used a purposive sampling method and 51 analysis unit were selected. The analysis technique used is moderating regression analysis with absolute difference test using the help of IBM SPSS version 25. The result of this study prove that the foreign ownership has a negative and significant effect on transfer pricing, while the exchange rate and inventory intensity ratio have no effect on transfer pricing. The bonus mechanism significantly moderates the effect of foreign ownership on transfer pricing, the bonus mechanism does not moderate the effect of the exchange rate on transfer pricing, and the bonus mechanism significantly moderates the effect of the inventory intensity ratio on transfer pricing. The conclusion of this study is that foreign ownership has a negative and significant effect on transfer pricing, while the exchange rate and inventory intensity ratio have no effect on transfer pricing. The bonus mechanism can strengthen the effect of foreign ownership on transfer pricing, the bonus mechanism does not moderate the effect of the exchange rate on transfer pricing, and the bonus mechanism can weaken the effect of the inventory intensity ratio on transfer pricing. Suggestion for further research are to use proxy other than RPTAL (Related Party Transaction of Assets and Liabilities) to measure transfer pricing, use proxy other than ITRNLB (net profit trend index) to measure the bonus mechanism, and add units of research year and use different company objects so that more diverse results.

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