Results 1 to 10 of about 7,923 (157)
Matrik, 2022 This research is aimed to test the influence of tax, bonus mechanism, tunneling incentive and debt covenant to transfer pricing of multinational companies. The seconder data used in this research is obtained by accessing www.idx.co.id.
I Ketut Sujana +2 more
doaj +2 more sources
International Journal of Industrial Management, 2022 The purpose of this study is to examine the effect of the bonus mechanism, good corporate governance on transfer pricing with tax avoidance as a moderating variable.
Rio Johan Putra +1 more
doaj +2 more sources
The Indonesian Accounting Review, 2018 Transfer pricing is a way conducted by a multinational company to do tax avoidance. Concentrated ownership structure makes the majority shareholders tend to perform a tunneling incentive that could harm minority shareholders.
Yasfiana Nuril Indriaswari +1 more
doaj +3 more sources
The Effect Of Taxes, Tunneling Incentives, Bonus Mechanism, Leverage On Transfer Pricing
Jurnal AkuntansiThis study examines the effect of taxes, tunnelling incentives, bonus mechanisms and leverage on transfer pricing decisions in manufacturing companies listed on the Indonesia Stock Exchange (IDX).
C. Susi Maryanti, Agus Munandar
doaj +2 more sources
Journal of Accounting and InvestmentResearch aims: This study seeks to prove empirical evidence regarding the moderating effect of bonus mechanisms on fiscal optimization and tunnelling incentives on the Transfer Pricing relationship.
Enny Susilowati Mardjono +2 more
doaj +2 more sources
A Low-Complexity Hybrid Handover Strategy for LEO NTN: Balancing Stability and Link Quality [PDF]
SensorsThe deployment of low Earth orbit (LEO) satellite mega-constellations enables global broadband access, but their high orbital velocity demands frequent handover decisions that critically impact service continuity.
Khalid Aldubaikhy
doaj +2 more sources
Does wage bonus positively impact the economy? [PDF]
Fulbright Review of Economics and Policy, 2021 Purpose – Total factor productivity (TFP), for a country and for a firm as well, is a crucial element for economic growth by inducing high output. Actually, workers' effort is among the important factors that positively influence the TFP.
Cuong Le-Van, Nguyen To-The
doaj +1 more source
The role of profitability in moderating the factors affecting transfer pricing [PDF]
Accounting, 2021 This study aims to analyze the influence of tax expense, bonus mechanism, and incentive tunneling on transfer pricing with profitability as moderating. The population is mining companies listed on the Indonesia Stock Exchange in 2016-2019.
Baroroh, Niswah +2 more
doaj +1 more source
eLife, 2023 The conserved family of Transcription Intermediary Factors (TIF1) proteins consists of key transcriptional regulators that control transcription of target genes by modulating chromatin state.
Baira Godneeva +3 more
doaj +1 more source
Designing Refund Bonus Schemes for Provision Point Mechanism in Civic Crowdfunding [PDF]
, 2021 A version of this paper appears in the Proceedings of the 18th Pacific Rim International Conference on Artificial Intelligence (PRICAI-2021) and the 2nd Games, Agents, and Incentives Workshop (GAIW) held at AAMAS 2020.
Sankarshan Damle +3 more
openaire +2 more sources