Z Yumna, A Sumiati, S Susanti - Jurnal Bisnis, Manajemen, dan …, 2021 - 103.8.12.68
This research aims to find out partially and simultaneously the influence of Effective Tax Rate (ETR), exchange rate, and tunneling incentive on transfer pricing, in non-financial …
MH Yunus, R Renaldi, M Munawir, R Asaff - Jurnal Akuntansi, 2022 - ecojoin.org
This study examines the effect of taxes, tunneling incentives, and bonus mechanisms on transfer pricing. The population in this study is the financial statements of primary and …
This study aims to determine how much influence the tax burden, tunneling incentive, exchange rate, company size and profitability have on transfer pricing. The sample …
F Ningtyas, K Mutmainah - Journal of Economic, Business and …, 2022 - ojs.unsiq.ac.id
Penelitian ini bertujuan untuk membuktikan pengaruh tax haven, bonus scheme, tunneling incentive dan debt covenant terhadap keputusan perusahaan untuk melakukan praktik …
Perbedaan tarif pajak di beberapa negara menjadi peluang bagi perusahaan multinasional melakukan praktik transfer pricing. Penelitian ini bertujuan menganalisis pengaruh pajak …
G Cahyani, MR Hafizi… - Journal of Business and …, 2023 - ejurnal.seminar-id.com
Abstrak− Transfer pricing diindikasikan sebagai langkah strategis dalam melakukan transaksi tentang pengaturan harga secara kompetitif oleh perusahaan-perusahaan yang …
Transfer pricing is a transaction price that is included in every product or service from one company to another or from one industry to another with the same or different companies …
M Safira, A Abduh, SSE Putri - The Journal of Taxation: Tax …, 2021 - ejournal.uin-suska.ac.id
This research is a quantitative descriptive study that aims to determine how the effect of Taxes, Bonus Mechanisms, Foreign Ownership, Tunneling Incentives and Exchange Rates …