Results 11 to 20 of about 4,696,826 (333)

The Impact of Probability, Transfer Pricing, and Capital Intensity on Tax Avoidance When Listed Companies in the Property and Real Estate Sub Sectors on the Indonesia Stock Exchange

International Journal of Islamic Economics, 2023
This research aims to determine whether there is an effect of profitability, transfer pricing, and capital intensity with tax avoidance as the control variable both simultaneously and partially.
Ali Hardana, Abdul Nasser Hasibuan
semanticscholar   +1 more source

Pengaruh Intangible Asset, Good Corporate Governance terhadap Transfer Pricing dengan Moderasi Tax Avoidance

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, Rio Johan Putra   +1 more
doaj   +1 more source

A ANALYSIS OF FACTORS INFLUENCING TRANSFER PRICING

Journal of Accounting Science, 2023
The purpose of this study is to analyze the effect of the tax burden, company size and foreign ownership on transfer pricing. The sample technique used in this research is purposive sampling. The samples used were sixteen manufacturing companies.
Tiolina Evi
semanticscholar   +1 more source

TRANSFER PRICING MULTINATIONAL COMPANIES IN INDONESIA: THE ROLE OF GOOD CORPORATE GOVERNANCE (GCG), TUNNELING INCENTIVE AND LEVERAGE

Integrated Journal of Business and Economics, 2022
The aims of study were 1) to analyze the effect of Good Corporate Governance (GCG) on transfer pricing; 2) Analyzing the effect of tunneling incentive on transfer pricing and 3) Analyzing the effect of leverage on transfer pricing.
Marheni Marheni, Yunita Maharani, Liya Ermawati   +2 more
doaj   +1 more source

Pengaruh Thin Capitalization dan Transfer Pricing Aggressiveness terhadap Penghindaran Pajak dengan Financial Constraints sebagai Variabel Moderasi

Owner, 2022
The purpose of this study was to determine the effect of thin capitalization, transfer pricing aggressiveness on tax avoidance with financial constraints as moderating variable.
Melina Fajrin Utami, Ferry Irawan
semanticscholar   +1 more source

PENGARUH PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS DAN PROFITABILITAS TERHADAP TRANSFER PRICING

Jurnal Analisa Akuntansi dan Perpajakan, 2021
Pajak merupakan salah satu sumber penerimaan terbesar bagi negara. Membayar pajak adalah kewajiban yang harus dilakukan baik oleh orang pribadi maupun badan.

semanticscholar   +1 more source

Transfer Pricing

SCIENTIFIC DEVELOPMENT TRENDS AND EDUCATION, 2019
SH.SH. SHamhalov
  +4 more sources

An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries

Cogent Business & Management, 2021
The abuse of transfer pricing by multinational enterprises (MNEs) is a topical issue the world over. Abusive transfer pricing results in the erosion of tax bases and profit shifting from countries with high tax rates to those with lower tax rates, thus ...
Favourate Sebele Mpofu, Eukeria Mashiri, Samantha Chantelle Schwartz   +2 more
semanticscholar   +1 more source

Determinants of Transfer Pricing Decisions in Mining Companies Listed on the Indonesian Stock Exchange

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

PENGARUH MANAJEMEN LABA DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK

Bina Ekonomi, 2022
The tax avoidance practices by companies in Indonesia causes tax revenue targets to be difficult to achieve. This study aims to determine the effect of earning management and transfer pricing on the tax avoidance.
Suparna Wijaya, Hanafi Hidayat
semanticscholar   +1 more source