Results 321 to 330 of about 221,566 (370)

Pengaruh Pajak, Kepemilikan Asing, dan Ukuran Perusahaan Terhadap Transfer Pricing

Journal Of Business, Finance, and Economics (JBFE), 2023
The purpose of this study is to examine the effect of tax, foreign ownership and company size on transfer pricing. The data used in this study are secondary data and quantitative research methods.
Widya Anggraini, Ratna Herawati, Dian Indriana Hapsari, Amalia Nur Chasanah   +3 more
semanticscholar   +1 more source

HUBUNGAN TRANSFER PRICING DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2016-2020

Journal of Accounting, Management and Islamic Economics, 2023
The purpose of this research is to analyze the relation of Transfer pricing, financial distress on Tax avoidance and audit quality as moderating variable. This study uses data from 40 banking companies listed on the Indonesia Stock Exchange in the period
Dela Ayu Putranti, Vidiyanna Rizal Putri
semanticscholar   +1 more source

EVOLUTION OF TRANSFER PRICING REGULATION IN UKRAINE AND ITS IMPACT ON THE ORGANIZATION OF ACCOUNTING

The institute of accounting, control and analysis in the globalization circumstances
Introduction. The article examines the evolution of legal regulation of transfer pricing in Ukraine in the context of the implementation of the OECD Transfer Pricing Guidelines and BEPS initiatives and shows how changes in legislation have affected the ...
Andrii Blahodushko, N. Evdokimova
semanticscholar   +1 more source

Classification of transfer pricing systems across countries

, 2020
This paper analyses the characteristics of transfer pricing (TP) rules across countries to create a classification of TP systems based on regulatory similarities. We apply hierarchical clustering method for the analysis of 57 qualitative and quantitative
Alex A. T. Rathke, A. Rezende, C. Watrin
semanticscholar   +1 more source

Analysis of Transfer Pricing Policy Disclosure

Golden Ratio of Data in Summary
This study analyzes the disclosure of transfer pricing policies in the financial statements of PT Mandom Indonesia Tbk for the period 2020–2024 and evaluates their compliance with PSAK No.
A. Nugroho, Siti Ratna Sari Dewi
semanticscholar   +1 more source

Transfer pricing in group of companies based on modified Shapley value method

Journal of Interdisciplinary Mathematics, 2016
In the Group of companies, a number of members work together to produce some kind of products and share the benefit, which may lead to an issue on the transfer price of intermediate product.
Sun, Ying, Qu, Qiao, Wang, Qiuya
openaire   +2 more sources

Analysis of Transfer Pricing Practices in Avoiding Tax Payments in Indonesia

Golden Ratio of Taxation Studies
This study aims to analyze the transfer pricing practices by PT. XX in efforts to avoid tax payments in Indonesia and to identify the methods used to reduce tax burdens through profit shifting.
Irfan Marganda Gultom, N. Wardhani
semanticscholar   +1 more source

Transfer pricing methods in the context of intangible property

South African Journal of Accounting Research, 2004
The purpose of this study is to evaluate the suitability of existing acceptable transfer pricing methods and their application to international transactions between related parties involving intangible property, more specifically intellectual property that is legally protected.
openaire   +1 more source

Simplification in Transfer Pricing

Florida Tax Review, 2021
It is the aim of this contribution to sustain that, despite the inherent complexity that the enforcement of the arm’s length rationale entails, it is feasible—and desirable—to introduce simplification measures without abandoning this worldwide accepted standard, especially in the context of developing countries and despite reticence shown by ...
openaire   +2 more sources

Determinants of Transfer Pricing Aggressiveness of Consumer Goods Companies in Indonesia with Financial Performance as a Mediating Variable

International Journal of Environmental, Sustainability, and Social Science
Transfer Pricing Aggressiveness (TPA) is a strategy by multinational companies to shift profits to low-tax jurisdictions, which poses serious challenges for tax authorities in the context of Base Erosion and Profit Shifting (BEPS).
S. Supriyadi, Tri Widyastuti, Darmansyah Darmansyah   +2 more
semanticscholar   +1 more source