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, 2023 transfer pricing yaitu jumlah uang yang digunakan untuk menjelaskan setiap transfer barang/jasa antar REVENUE CENTER, atau Nilai uang yang dilekatkan pada suatu transfer barang/jasa pada transaksi yang melibatkan setidaknya salah satu dari kedua pihak yang terlibat adalah sebuah PUSAT LABA (Harga itu mencari elemen laba)
AJENG SRI RISMALIYANTI
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Transfer pricing practices in multinational corporations and their effects on developing countries' tax revenue: a systematic literature review [PDF]
International Trade, Politics and Development, 2023 Purpose – For many global firms and corporate oligopolies, transfer pricing is essential. The transfer pricing literature as it is currently written is succinctly summarized in this study.
Akash Kalra, Munshi Naser Ibne Afzal
doaj +2 more sources
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
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Jurnal Akuntansi, 2021 This study aims to determine the effect of intangible assets, firm size, tax compliance, leverage on transfer pricing. The data analysis uses multiple linear regressions on 12 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during ...
Ickhsanto Wahyudi, Nur Fitriah
doaj +2 more sources
Quality of reporting on transfer pricing: Prerequisite of the quality tax reporting of related parties [PDF]
Anali Ekonomskog fakulteta u Subotici, 2018 Category of transfer pricing, as prices generated in relationships between related parties constituting the so-called 'groupings' has escalated in recent decades, with the escalation of now, freely speaking, the unstoppable process of globalization.
Jovanović Tatjana
doaj +2 more sources
Pengaruh Pajak, Tunneling Incentive, Dan Good Corporate Governance Terhadap Transfer Pricing
Profita, 2020 This research aimed of the study was to determine the effect of tax, tunneling incentive and good corporate governance (GCG) on transfer pricing. Transfer pricing was measured using related party transaction (RPT).
Indra Wijaya, Anisa Amalia
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Accounting Analysis Journal, 2020 The aims of this research are to analyze and to find empirical evidence about the effect of tax minimization and exchange rate on company decision of transfer pricing with leverage as moderating variable.
Diah Kumala Devi, Trisni Suryarini
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Conceptualizing the effects of transfer pricing law on transfer pricing decision making of FDI enterprises in Vietnam [PDF]
International Journal of Data and Network Science, 2020 The purpose of this paper is to understand how transfer pricing law affects transfer pricing decision making in foreign direct investment enterprises in Vietnam.
Hong Nhat Nguyen +3 more
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THE TRANSFER PRICING FILE AND TAX CONTROVERSIES - AN EMPIRICAL STUDY
Studies and Scientific Researches: Economics Edition, 2022 Transfer pricing is a real challenge for both tax regulators and multinationals who use this procedure, in most cases to erode the tax base. The purpose of this paper is to analyse the tax practices and regulations of countries applying OECD transfer ...
Anatol Melega +2 more
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SKEMA TRANSFER PRICING UNTUK PENGALIHAN LABA
Jurnal Aplikasi Bisnis dan Manajemen, 2021 More than 60% of world transactions used a transfer pricing scheme. Transfer pricing for tax avoidance is not in accordance with domestic Indonesian tax rules.
Pratikto Winardi Bakhram +2 more
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