HARGA TRANSFER DAN TINGKAT PAJAK YANG EFEKTIF: KESAKSIAN DARI PERUSAHAAN MULTINASIONAL YANG TERDAFTAR DI NIGERIA

Tajudeen Adejare ADEGBITE, Mustapha BOJUWON, Sanni MUBARAQ

Abstract


Penelitian ini menguji pengaruh Transfer Pricing terhadap tarif pajak efektif perusahaan multinasional terpilih di Nigeria. Data sekunder diperoleh dari laporan tahunan yang diterbitkan perusahaan multinasional terpilih yang terdaftar di bursa saham Nigeria dari 2009 hingga 2018. Hasil analisis data panel menunjukkan bahwa ukuran perusahaan, leverage, aset tidak berwujud, harga Transfer berpengaruh negatif signifikan terhadap tarif pajak efektif di Nigeria. Ini meramalkan bahwa perusahaan menggunakan Harga Transfer, Leverage, Ukuran Perusahaan, dan Aset Tidak Berwujud untuk menghindari atau mengurangi tarif pajak efektif di perusahaan-perusahaan Nigeria. Juga, sebagian besar perusahaan yang dikutip secara taktis menetapkan harga transfer antar perusahaan buatan untuk memfasilitasi penghindaran pajak perusahaan.


Keywords


Ongkos transfer, Pengaruh, Ukuran Perusahaan, Tarif pajak efektif, Aset Tak Berwujud

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DOI: https://doi.org/10.26486/jramb.v6i1.936

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