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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

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

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 Aset Tidak Berwujud, Ukuran Perusahaan, Kepatuhan Perpajakan, dan Leverage Terhadap Transfer Pricing

Jurnal Akuntansi, 2021
This study aims to determine the effect of intangible assets, firm size, tax compliance, leverage on transfer pricing. The data analysis uses multiple linear regressions on 12 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during ...
Ickhsanto Wahyudi, Nur Fitriah
doaj   +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

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

, 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   +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

Transfer pricing in the conditions of the Slovak Republic [PDF]

SHS Web of Conferences, 2021
Research background: All of the world’s economic relations in today’s world are subject to the process of globalization. Increasingly, the economic activity of many entrepreneurs transcends national borders, often operating in the form of multinational ...
Kubjatkova Anna, Krizanova Anna
doaj   +1 more source

Transfer pricing reporting in outsourcing conditions: organizational and behavioral aspects

Економіка, управління та адміністрування, 2022
The urgency of conducting research in the field of outsourcing services for the formation of reporting on transfer pricing at the enterprise has been determined. The structure of the transfer pricing reporting package has been determined.
S.F. , I.V.
doaj   +1 more source

Transfer pricing: strategies, practices, and tax minimization [PDF]

, 2016
Using a survey of tax executives from multinational corporations, we document that some firms set their transfer pricing strategy to minimize tax payments, but more firms focus on tax compliance. We estimate that a firm focusing on minimizing taxes has a
Armstrong, Armstrong, Baldenius, Beck, Beuselinck, Blouin, Blumenthal, Blumenthal, Chen, Clausing, Clausing, Collins, Cook, De Simone, Dhaliwal, Dharmapala, Donohoe, Dyreng, Elliott, Gordon, Graham, Graham, Graham, Graham, Gravelle, Grubert, Hanlon, Harris, Hassett, Higgins, Hines, Hines, Hirshleifer, Hoopes, Huizinga, Jacob, Klassen, Klassen, Klassen, Law, Lisowsky, Mellor, Mills, Mills, Mills, Mills, OECD, Oppenheim, Ossi, Robinson, Scholes, Shackelford, Slemrod, Slemrod, Wallace   +54 more
core   +1 more source