Results 11 to 20 of about 5,295,497 (285)

The Effect of Bonus Mechanisms, Good Corporate Governance on Transfer Princing with Tax Avoidance as Moderating

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, Amalia Astani Rizkillah   +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

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

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

Journal Of Business, Finance, and Economics (JBFE), 2023
The purpose of this study is to examine the effect of tax, foreign ownership and company size on transfer pricing. The data used in this study are secondary data and quantitative research methods.
Widya Anggraini, Ratna Herawati, Dian Indriana Hapsari, Amalia Nur Chasanah   +3 more
semanticscholar   +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

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

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 Schwartz   +2 more
semanticscholar   +1 more source

Pengaruh Transfer Pricing dan Profitabilitas terhadap Penghindaran Pajak Perusahaan Publik Sektor Pertambangan di Indonesia

Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi (AMBITEK), 2022
This study was conducted to examine the effect of transfer pricing and profitability on tax avoidance. The independent variables used are transfer pricing and profitability. While the dependent variable is tax avoidance as measured by using the effective
Lovena Christy, Vennecia Julianetta, Alexander Excel, Fiorin Tantya, Stefanie Kristiana, Ita Salsalina   +5 more
semanticscholar   +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