The practice of transfer pricing is mostly carried out by multinational companies that want
high profits through tax avoidance. in addition, bonus giving is also one of the motivations for …

Tax has two points of view, for the government tax is a source of state revenue that has the
largest contribution, but for tax companies is a burden that must be paid. Often companies …

This research aims to investigate tax expenses, tunneling, and bonus on transfer pricing
decisions in Indonesia. The practice of transfer pricing as one form of tax avoidance may …

Penelitian ini bertujuan untuk menganalisis profitability, leverage, growth, dan free cash flow
terhadap dividen payout ratio perusahaan dengan mempertimbangkan corporate …

This research aims to examine to analyze the effect of tunneling incentive, bonus scheme
and exchange rate on the company's decision to do transfer pricing. The population in this …

This study aims to determine the effect of tax, exchange rate, tunneling incentive, and
leverage to transfer pricing. Dependent variable in this study is transfer pricing which is …

AbstractThere are two kinds of motivation in transfer pricing transaction, tax avoidance and
opportunistic motivation. Tunneling that disadvantages the minority stockholders often …

Penelitian ini bertujuan untuk menganalisa pengaruh pajak, intangible asset, leverage,
profitabilitas, dan tunneling incentive terhadap keputusan transfer pricing perusahaan …

This study aims to examine the effect of income tax rates, bonus plan and tunneling
incentives as instruments in detecting income shifting with transfer pricing with moderate …