Results 11 to 20 of about 287,848 (284)

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

The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness [PDF]

Critical Perspectives on Accounting, 2010
In conventional accounting literature, ?transfer pricing? is portrayed as a technique for optimal allocation of costs and revenues amongst divisions, subsidiaries and joint ventures within a group of related entities.
Abdel-Khalik, Action Aid, Anderson, Armstrong, Association for Accountancy & Business Affairs, Atkinson, Avi-Yonah, Baker, Berry, Bhat, Borkowski, Brittain-Catlin, Browder, Buchanan, Bush, Chan, Christensen, Christensen, Christian-Aid, Christian-Aid, Clateman, Clateman, Clateman, Clausing, Cools, Cuddington, Dauvergne, de Boyrie, Eden, Eden, Emmanuel, Ernst, Ernst, European Commission, Eversen, Forest Trends, Forsberg, Froud, Garrison, Global Witness, Gramlich, Gunter, Harris, Henderson Global Investors, Henderson Global Investors, Hines, Hirshleifer, Ho, Horngren, Hugh Willmott, Hunt, International Accounting Standards Board, Jacob, Kar, Kennedy, Klassen, Klein, Komisar, Korten, KPMG, KPMG, KPMG, McMechan, Mehafdi, Mehafdi, Mitchell, Mitchell, Mo, Monbiot, Moser, Offe, Organisation for Economic Co-operation and Development, Organisation for Economic Co-operation and Development, Organisation for Economic Co-operation and Development, Oyelere, Palan, Picciotto, Picciotto, Plasschaert, Plasschaert, Prem Sikka, PricewaterhouseCoopers, Pritchard, Ruehl, Rugman, Schaefer, Sikka, Sikka, Smith, Stewart, Sun, Tang, Tax Justice Network, Thomas, Thomas, Tikhomirov, Tippett, Tripathi, Turner, UK Accounting Standards Board, UK Africa All Party Parliamentary Group, UK Home Office, United Nations Conference in Trade and Development, United Nations Conference in Trade and Development, United Nations Conference in Trade and Development, United Nations Department of Economic and Social Affairs, United Nations Economic and Social Council, United Nations Food & Agriculture Organisation, US General Accounting Office, US General Accounting Office, US Government Accountability Office, US Internal Revenue Service, US Senate Joint Committee on Taxation, US Treasury, Vasilyev, Volsinov, Weichenrieder, Weinthal, Williamson, Zdanowicz   +119 more
core   +3 more sources

Internal and external factors on firms’ transfer pricing decisions: insights from organization studies [PDF]

Notas Económicas, 2008
Well understood in economics, accounting, finance, and legal research, transfer pricing has rarely been comprehensively explored in organization management literature.
Dan Li, Manuel Portugal Ferreira
doaj   +5 more sources

Transfer Pricing

, 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)
  +9 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, Jacquline Tham, Ali Khatibi, S. M. Ferdous Azam   +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, Marioara Molociniuc Hritcan, Anamaria Geanina Macovei   +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, Malik, Suryani, Jati, Kuat Waluyo   +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, Hermanto Siregar, Moch Hadi Santoso   +2 more
doaj   +1 more source

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