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INDIKASI TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Transfer pricing is a price transfer policy in a transaction carried out by a certain party and following the applicable laws and regulations. Many companies take advantage of this for other purposes, namely avoiding taxes.
Wenny Anggeresia Ginting +2 more
doaj +1 more source
Bonus demografi vs kesehatan mental [PDF]
Bonus demografi seharusnya selaras dengan meningkatnya kesehatan mental pada individu diusia produktif. namun fakta dilapangan bebeda, yairu angka gangguan mental yang dialami oleh individu semakin meningkat.
Astutik, Fuji
core +5 more sources
The Effect of Taxes and Bonus Mechanisms in Moderating Profitability on Transfer Pricing
One factor that encourages companies to do transfer pricing is the bonus mechanism. Bonusecanism is used as a moderating, reinforcing, or motivation-weakening variable of tranfer pricing. The purpose of this study is to analyze the causality between tax and transfer pricing in companies related to the manufacturing and non-financial services sectors in
Surti Zahra +5 more
openaire +1 more source
An important mechanism of species co-existence in spatially structured landscapes is the competition-colonisation trade-off which states that co-existence of competing species is possible if, all other things equal, the better competitor is the worse ...
Martin Drechsler, Martin Drechsler
doaj +1 more source
Effect of bonus payments in cost sharing mechanism design for renewable energy aggregation [PDF]
The participation of renewable energy sources in energy markets is challenging, mainly because of the uncertainty associated with the renewables. Aggregation of renewable energy suppliers is shown to be very effective in decreasing this uncertainty. In the present paper, we propose a cost sharing mechanism that entices the suppliers of wind, solar and ...
Farshad Harirchi +2 more
openaire +4 more sources
Transfer Pricing Policy: The Role of Taxes, Incentive Tunneling and Bonus Mechanism
This study aims to determine and examine the effect of taxes, tunneling incentive, and bonus mechanism for transfer pricing indications. The approach used in research is a quantitive approach. The population in this study uses registered manufacturing companies on the Indonesia Stock Exchange in 2016-2020.
Elfaumi Farkhah Elfa +2 more
openaire +1 more source
Ingratiation is a common strategy for subordinates to deal with their supervisors in eastern and western societies. Based on the theory of impression management, this study focuses on the impact of upward ingratiation outside the workplace on supervisor ...
Hui Sun +5 more
doaj +1 more source
Impacts of corporate announcements on stock returns during the global pandemic: evidence from the Indian stock market [PDF]
Purpose – The authors examine the impacts of corporate announcements on stock returns during the pandemic stress. Design/methodology/approach – The authors employ the event study methodology with the market model on a sample of 90 events (announcement ...
Dharen Kumar Pandey +2 more
doaj +1 more source
Factor Supporting Companies Performing Transfer Pricing
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 chemical industry companies listed on the Indonesia Stock Exchange in the ...
Nurjannah, Muh H. Yunus, Renaldi, Munawir, Rafiqah Asaff
doaj +1 more source
The neural basis of following advice. [PDF]
Learning by following explicit advice is fundamental for human cultural evolution, yet the neurobiology of adaptive social learning is largely unknown. Here, we used simulations to analyze the adaptive value of social learning mechanisms, computational ...
Guido Biele +3 more
doaj +1 more source

