Results 1 to 10 of about 19,949 (289)
, 2023 Pengertian Transfer Pricing merupakan suatu harga jual khusus yang biasanya dipakai sebagai alat pertukaran antar organisasi divisional guna untuk mencatat setiap pendapatan yang ada dari divisi penjualan dan dari biaya yang dikeluarkan oleh divisi pembelian.
Nunung Juliawati
core +12 more sources
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 +1 more source
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
doaj +1 more source
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
doaj +3 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
doaj +1 more source
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
doaj +1 more source
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 +1 more source
Jurnal Pendidikan dan Kewirausahaan, 2022 Studi ini betujuan untuk menilai pengaruh intangible asset dan good corporate governance terhadap transfer pricing dengan tax avoidance sebagai variabel moderating.
Amalia Astiani Rizkillah +1 more
doaj +1 more source
Jurnal Economia, 2021 : This research aims to analyse the effect of tax and tunnelling incentive to transfer pricing with good corporate governance as a moderating variable.
Ade Maya Saraswati
doaj +1 more source
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 +1 more source