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

Authors

  • Tajudeen Adejare ADEGBITE DEPARTMENT OF ACCOUNTING, AL- HIKMAH UNIVERSITY, ILORIN, KWARA STATE http://orcid.org/0000-0001-7456-0172
  • Mustapha BOJUWON DEPARTMENT OF ACCOUNTING AND FINANCE FOUNTAIN UNIVERSITY OSOGBO
  • Sanni MUBARAQ DEPARTMENT OF ACCOUNTING AND FINANCE, KWARA STATE UNIVERSITY, MALETE.

DOI:

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

Keywords:

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

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.

Author Biographies

Tajudeen Adejare ADEGBITE, DEPARTMENT OF ACCOUNTING, AL- HIKMAH UNIVERSITY, ILORIN, KWARA STATE

SENIOR LECTURER, AND AG. HEAD

DEPARTMENT OF ACCOUNTING,
AL- HIKMAH UNIVERSITY,  

 

Sanni MUBARAQ, DEPARTMENT OF ACCOUNTING AND FINANCE, KWARA STATE UNIVERSITY, MALETE.

ASSOCIATE PROFESSOR, AND HEADOF DEPARTMENT

DEPARTMENT OF ACCOUNTING AND FINANCE,
KWARA STATE UNIVERSITY, MALETE.

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Published

2020-05-29

Issue

Vol. 6 No. 1: Mei 2020

Section

Jurnal Riset Akuntansi Mercu Buana (JRAMB)

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