Results 1 to 10 of about 287,848 (284)

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

Lawsuit
Penelitian ini bertujuan untuk memperoleh bukti empiris tentang Beban Pajak, Kepemilikan Asing, dan Ukuran Perusahaan terhadap Transfer Pricing. Variabel independen yang digunakan adalah Beban Pajak, Kepemilikan Asing, dan Ukuran Perusahaan.
Alvia Kurnila, Denny putri Hapsari, Santi Octaviani   +2 more
doaj   +1 more source

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
doaj   +1 more source

Transfer Pricing Risk Awareness of Multinational Corporations - Evidence from a Global Survey [PDF]

, 2009
This paper investigates the transfer pricing risk awareness of multinational firms using cross-sectional data of more than 350 firms located in 24 countries and classified in 12 industries. Moving beyond the sole tax optimization motives of multinational
Jost, Sven P.
core   +2 more sources

Transfer pricing as a means of minimizing tax manipulation in operations with non-residents

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021
The article examines current trends in transfer pricing as a means of minimizing tax manipulation, including operations with non-residents. The concept of transfer pricing and controlled transactions, the criteria that indicate that the transaction is ...
I.V. , S.F. , I.V.
doaj   +1 more source

AN APPROACH ON LINKS BETWEEN TRANSFER PRICING AND TAX HAVENS [PDF]

Annals of the University of Petrosani: Economics, 2015
Transfer pricing are the prices at which a company transfers physical goods and intangible property or provides services to affiliated companies. Transfer pricing mechanism is the most frequently used instrument for the transfer of the tax base from ...
ANDREEA LAVINIA CAZACU (NEAMŢU)
doaj  

EVALUATION OF THEORETICAL AND EMPIRICAL RESEARCHES ON TRANSFER PRICING

Ekonomika, 2011
This article is structured as follows. The introduction provides a brief explanation of transfer pricing and its significance to practitioners and researchers. The purpose of transfer pricing is next considered.
Martynas Novikovas
doaj   +1 more source

Transfer Pricing – An Analysis from the Romania`s Perspective [PDF]

Ovidius University Annals: Economic Sciences Series, 2019
Given the fact that through transfer pricing companies could move profits from high tax jurisdictions to low ones, world countries have begun to pay particular attention to transfer pricing subject, adopting specific legislation in this respect.
Ioana Ignat
doaj  

UPAYA MEMINIMALISIR TRANSFER PRICING PADA HUKUM PERPAJAKAN INTERNASIONAL

RechtIdee, 2022
transfer pricing merupakan kebijakan perusahaan dalam menentukan harga transfer suatu transaksi baik itu barang, jasa, harta tak berwujud, ataupun transaksi finansial yang dilakukan oleh perusahaan pada anak perusahaan.
Kevin Bhuana Islami, Darminto Hartono Paulus   +1 more
doaj   +1 more source

Faktor-Faktor yang Mempengaruhi Pengungkapan Kebijakan Metode Transfer Pricing dalam Laporan Keuangan

Jurnal Akuntansi Indonesia, 2020
Transfer Pricing merupakan isu yang penting, khususnya terkait dengan aspek perpajakan dari transaksi afiliasi. Penelitian ini difokuskan pada isu transfer pricing, terutama masalah pengungkapan kebijakan metode transfer pricing di dalam laporan ...
Hani Werdi Apriyanti, Devi Permatasari, Khoirul Fuad   +2 more
doaj   +1 more source

Transfer pricing as a tax compliance risk [PDF]

, 2010
This paper contributes to the empirical literature on the transfer pricing behavior of multinational firms. Previous research mainly focuses on transfer pricing as a means of tax optimization.
Jost, Sven P., Pfaffermayr, Michael, Winner, Hannes   +2 more
core