Results 21 to 30 of about 4,696,826 (333)

Transfer Pricing Aggressiveness in Indonesia: Multinationality, Tax Haven, and Intangible Assets

Jurnal Dinamika Akuntansi dan Bisnis, 2022
This study aims to examine the effect of corporate multinationality, occurance of transactions with tax-haven-countries, and intangible assets on transfer pricing aggressiveness in Indonesian companies.
Ferry Irawan, Imla Amelia Ulinnuha
semanticscholar   +1 more source

Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia?

Riset Akuntansi dan Keuangan Indonesia, 2022
This study investigates the association of transfer pricing aggressiveness, thin capitalization, and political connection with tax avoidance and the corporate governance's role in moderating these associations.
Eta Fasita, Amrie Firmansyah, Ferry Irawan   +2 more
semanticscholar   +1 more source

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

Jurnal Akuntansi, Perpajakan dan Auditing, 2022
Tujuan dari penelitian ini adalah untuk memperkirakan pengaruh pajak, kepemilikan asing dan ukuran perusahaan terhadap transfer pricing. Data yang digunakan dalam penelitian ini adalah data sekunder dan metode penelitian kuantitatif.
Pada Perusahaan, Manufaktur Tahun, Ukuran Perusahaan, Terhadap Transfer Pricing, Kata Pengantar, P. Syukur, penulis panjatkan, kepada Tuhan Yesus, atas bimbingan, dan penyertaan-Nya, yang tidak berkesudahan, S. dapat, menyelesaikan skripsi, Dengan Judul, “Pengaruh Pajak, Kepemilikan Asing, Papa Lie Kiswanto, dan Mama Imiati, Kangarso Husodo, Yang Selalu, memberikan doa, kasih sayang dan dukungan, B. materiil, S. Skripsi, Halaman Judul, Halaman Persetujuan, Halaman Pengesahan, Halaman Pernyataan, Penelitian Terdahulu, Dan Pengembangan   +29 more
semanticscholar   +1 more source

Corporate Tax Policy: Impact Tunnelling Incentive, Debt Covenant, And Transfer Pricing

Jurnal Akuntansi, 2023
Transfer pricing is considered one of the corporate policies for minimizing the tax burden. This study aims to analyze the role of transfer pricing in the influence of tunnelling incentives and debt covenants on corporate tax policy.
Deden Tarmidi, Agustin Fadjarenie, Lin Oktris   +2 more
doaj   +1 more source

Peran Kualitas Audit pada pengaruh Transfer Pricing dan Capital Intensity terhadap Tax Avoidance

E-Jurnal Akuntansi, 2022
This study aims to examine the effect of transfer pricing and capital intensity on tax avoidance with audit quality as a moderating variable. This study uses a sample of 588 companies listed on the IDX in 2015-2020.
W. Nugroho
semanticscholar   +1 more source

The determinant of transfer pricing in Indonesian multinational companies: Moderation effect of tax expenses

Investment Management & Financial Innovations, 2022
In calculating the transfer price of a transaction for goods, services, intangible assets, or financial transactions, a corporation has a policy known as transfer pricing.
Maylia Pramono Sari, Alfan Budiarto, Surya - Raharja, Nanik Sri Utaminingsih, Risanda A. Budiantoro   +4 more
semanticscholar   +1 more source

Transfer pricing: changing views in changing times

Accounting forum, 2021
Transfer pricing for tax purposes has long been contentious, but recent political and public concerns about tax avoidance have energised critiques of current rules and debates about proposals for change.
H. Rogers, L. Oats
semanticscholar   +1 more source

Pengaruh Transfer Pricing, Koneksi Politik dan Likuiditas Terhadap Agresivitas Pajak (Survey Terhadap Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2016-2019)

Jurnal Akuntansi, 2021
Tax aggressiveness is a tax avoidance that is carried out excessively by a business entity which leads to tax evasion. This will have an impact on reducing state revenue from taxes. There are many factors that trigger aggressive tax avoidance.
A. Fadillah, Ita Salsalina Lingga
semanticscholar   +1 more source

PENGARUH TRANSFER PRICING, KEPEMILIKAN ASING, KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI

Kinerja, 2021
This study attempts to examine the association between transfer pricing, foreign ownership, institutional ownership, corporate social responsibility, and tax aggressiveness of multinational manufacturing companies that listed on Indonesia Stock Exchange ...
D. Fitriani, S. Djaddang, S. Suyanto
semanticscholar   +1 more source

Determinants of transfer pricing aggressiveness and the mediation role of tax burdens: Evidence from Indonesia

Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2022
Transfer pricing aggressiveness is influenced by various factors, including the complexity of operations, foreign direct investment, and tax haven utilization.
Febriyadi Tri Hadmoko, Ferry Irawan
doaj   +1 more source