Corporate Tax Policy: Impact Tunnelling Incentive, Debt Covenant, And Transfer Pricing
Transfer pricing is considered one of the corporate policies for minimizing the tax burden.
This study aims to analyze the role of transfer pricing in the influence of tunnelling incentives …
This study aims to analyze the role of transfer pricing in the influence of tunnelling incentives …
Determinants of Transfer Pricing Decisions and Its Impact on Tax Avoidance
N Alexander - Riset Akuntansi dan Keuangan Indonesia, 2024 - journals2.ums.ac.id
The purpose of this study was to obtain empirical evidence regarding the variables that may
affect a company's decision of employing transfer pricing along with how that choice may …
affect a company's decision of employing transfer pricing along with how that choice may …
Praktik Transfer Pricing Perusahaan Sektor Manufaktur di Indonesia
RM Oktaviani, S Wulandari - Kompak: Jurnal Ilmiah …, 2024 - journal.stekom.ac.id
Transfer pricing is a policy used when setting the transfer price of a transaction, whether it
involves goods, services, intangible assets, or financial transactions, and is often practiced …
involves goods, services, intangible assets, or financial transactions, and is often practiced …
The Effect Of Taxes, Tunelling Incentives, And Bonus Mechanisms on Transfer Pricing With Foreign Ownership as a Moderation Variable
AAM Putri, DS Abbas - Prosiding Simposium Ilmiah Akuntansi, 2024 - sia-iaikpd.fdaptsu.org
The purpose of this study was to determine the effect of sales growth, tax aggressiviness,
operating capacity, on financial distress with institutional ownership as moderating …
operating capacity, on financial distress with institutional ownership as moderating …
[引用][C] THE IMPACT OF TUNNELING INCENTIVE, BONUS MECHANISM, TAX MINIMIZATION, AND MULTINATIONALITY TO TRANSFER PRICING
B Pranatio, P Sutrisno - Jurnal Muara Ilmu Ekonomi dan Bisnis, 2024