Analysis of Factors Influencing Transfer Pricing

T Evi, I Septo, F Sasongko - Journal of Accounting Science, 2023 - jas.umsida.ac.id
Transfer pricing can be a problem as well as an opportunity for companies to get high profits.
Global transfer pricing also aims to control the flow of resources between divisions and …

The Influence of Transfer Pricing, Capital Intensity and Independent Commissioner On Tax Aggressiveness

N Valencia, R Handayani - Soedirman Accounting Review (SAR) …, 2023 - jos.unsoed.ac.id
Taxes, as an essential source of national income, have become one object that receives
attention from the government. However, in its realization, there are obstacles in the form of …

The Effect of ESG on Firm Value and Performance During Covid-19: Moderation Role of Industry Characteristic

DCP Dogi, IE Lomousinea… - International Journal of …, 2024 - ojs-pertapsi.petra.ac.id
The objective of this study was to examine the correlation between Environmental, Social,
and Governance (ESG), corporate value and performance, with the aim of establishing a …

DETERMINANT FACTORS OF THE COMPANIES TO DO TAX AVOIDANCE

K Ardillah - Ultimaccounting Jurnal Ilmu Akuntansi, 2023 - ejournals.umn.ac.id
Tax avoidance is carried out by companies to minimize tax payments to the state by doing
thin capitalization, transfer pricing, and earnings management because paying taxes is …

The Influence of Thin Capitalization, Capital Intensity and Sales Growth on Tax Avoidance with Institutional Ownership as a Moderating Variable in Manufacturing …

M Ayuningtia, O Pramiana - International Journal of Pertapsi, 2024 - ojs-pertapsi.petra.ac.id
This research aims to determine the effect of thin capitalization, capital intensity and sales
growth on tax avoidance with institutional ownership as a moderating variable in …

PENGARUH ORGANIZATIONAL CAPITAL DAN TRANSFER PRICING AGGRESSIVENESS TERHADAP TAX AVOIDANCE

M Fahri, R Fahria - Akurasi: Jurnal Studi Akuntansi dan …, 2023 - akurasi.unram.ac.id
This study was conducted with the aim of obtaining empirical evidence regarding the factors
that influence tax avoidance. The independent variables used in this study are …

Pengaruh Profitabilitas, Leverage, Capital Intensity, dan Tax Haven terhadap Tax Avoidance pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia …

F Wijayanti, NL Wafiroh - Jurnal Akuntansi AKUNESA, 2025 - journal.unesa.ac.id
Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, capital
intensity, dan tax haven terhadap tax avoidance pada perusahaan pertambangan yang …

Analysis of the Effect of Financial Ratios on Tax Avoidance with Earnings Management as a Mediating Variable

A Laurencia, I Siswanti - Journal of Management and Economic Studies, 2024 - jomaes.org
This study examines the relationship between profitability, earnings management, and tax
avoidance in property and real estate companies in Indonesia. Using data from 14 publicly …

PENGARUH RELATED PARTY TRANSACTION, THIN CAPITALIZATION, INTANGIBLE ASSETS, DAN KOMPENSASI KERUGIAN FISKAL TERHADAP …

N Putri, S Mayangsari - Jurnal Ekonomi Trisakti, 2023 - e-journal.trisakti.ac.id
Penelitian ini bertujuan untuk menganalisis pengaruh related party transaction, thin
capitalization, intangible assets dan kompensasi kerugian fiskal terhadap penghindaran …

Pengaruh Thin Capitalization Dan Transfer Pricing Terhadap Penghindaran Pajak Dengan Pemafaatan Tax Haven Country Sebagai Variabel Moderating

F Farid, S Rahim, R Sari - Economics and Digital Business …, 2025 - ojs.stieamkop.ac.id
Penelitian ini bertujuan untuk menguji pengaruh Pengaruh Thin Capitalization Dan Transfer
Pricing terhadap Penghindaran Pajak Dengan Pemafaatan Tax Haven Country Sebagai …