Results 21 to 30 of about 287,848 (284)
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 +1 more
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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
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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
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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 +2 more
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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
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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
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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.
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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 +54 more
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A European map regarding the strictness of the transfer pricing regulations [PDF]
Contabilitate şi Informatică de Gestiune, 2017 In the context in which transfer pricing may represent a mechanism through which multinationals have the possibility to move funds internationally, in order to prevent the base erosion and profit shifting between multinationals, countries over the world ...
Ioana Ignat, Liliana Feleagă
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Analysis of Determinants Influencing Transfer Pricing
Sketsa Bisnis, 2023 English Version This research aims to analyze the influence of taxes, bonus mechanisms, tunneling incentives, and firm size on the decision to engage in transfer pricing by mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020.
Lia Dwi Martika +3 more
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