Everything I've been taught about scent control would tell me not to do it, and I avoid it if at all possible.
That said, 40 years of observation gives me no reason to believe that deer overly react to human urine.
On one hunt I was rattling for a friend and before we set up I just had to pee. I went about 50 yards away, well off a trail, and dug a hole in the leaves, peed, then covered it up. Rattled in a pretty nice 10 point and as he was coming toward us he suddenly went off the trail and walked to the exact spot I had peed less than an hour before. Stuck his nose right in it. He then continued on his way to us and got himself kilt! That tells me that they definitely smell it and will even go out of their way to investigate it, but it may not bother them in the least.
In addition, on our lease we have 8 hunters. Other than me, the others have zero issue with peeing off stand, and they were every bit as successful at seeing mature deer as I was. In fact, since we share/draw for stands, I was sitting stands that had been peed out of and I didn't notice the deer acting any bit differently.
So net, I'm just overly cautious not to pee around my stand and have absolutely no observation that supports my practice.