Management Control System Journal Summary

In: Business and Management

Submitted By bgulliano
Words 1670
Pages 7
Motives of transfer pricing strategies – systemic analysis
Ching-Wen Lin (Graduate Institute of Management, National Ilan University, Ilan City, Taiwan)
Hsiao-Chen Chang (Graduate Institute of International Business Administration,Chinese Culture University, Taipei, Taiwan)

Tujuan Penelitian :
Menyelidiki motivasi internal dan eksternal yang ada pada perusahaan multi national dalam hal manipulasi harga transfer.

Teori yang Digunakan Sebagai Basis Penelitian : - Motif untuk memanipulasi transfer pricing (Styron, 2007). - Faktor-faktor relevan yang berpengaruh pada manipulasi transfer pricing (Tang, 2002). Variabel : * Tarif export/impor Negara pengimpor dan pengekspor. * Pajak Negara dimana perusahaan berlokasi.

Metode Pengumpulan Data :
Menyebarkan survey pertanyaan mengenai manipulasi transfer pricing yang kemudian dilanjutkan dengan adanya interview. Proses selanjutnya adalah melakukan Analytic Network Process.

Alat Analisis Uji Statistika : * Penggunaan alat dan teknik ANP: digunakan untuk menghitung bobot dari model yang dibentuk. * Penggunaan Analitic Hierarchy Process (AHP): digunakan untuk meneliti dan meramalkan perilaku pengisi survey.

Hipotesis : * H1 : Terdapat hubungan antara erat antara penghematan pajak dengan manipulasi transfer pricing. * H2 : Penghematan pajak bukan lagi alasan manipulasi transfer pricing.

Temuan : * Penghematan Pajak bukan lagi merupakan fokus utama terjadinya manipulasi pada transfer pricing. * Alasan sesungguhnya terjadinya manipulasi pada transfer pricing adalah mencapai laba maksimal, meningkatkan daya saing perusahaan, dan keefektifan pemulangan keuntungan ke perusahaan induk untuk mencapai nilai ekonomi yang lebih tinggi.

Kesimpulan :
Penelitian menunjukan tidak ada hubungan yang bermakna antara motif penghematan pajak denan manipulasi pada harga…...

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