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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
+10 more sources
Pengaruh pajak, tunneling incentive dan exchange rate pada keputusan transfer pricing perusahaan [PDF]
Jurnal Akuntansi dan Auditing Indonesia, 2016 Tujuan penelitian ini adalah untuk menguji pengaruh pajak, tunneling incentive dan exchange rate terhadap keputusan transfer pricing perusahaan manufaktur.
Marfuah Marfuah, Andri Puren Noor Azizah
doaj +2 more sources
Transfer Pricing: Roles and Regimes [PDF]
SSRN Electronic Journal, 2014 Against a background of rather mixed evidence about transfer pricing practices in multinational enterprises (MNEs) and varying attitudes on the part of tax authorities, this paper explores how multiple aims in transfer pricing can be pursued across four ...
Nielsen, Søren Bo
core +8 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
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