Results 21 to 30 of about 19,949 (289)

Transfer pricing: accounting policies application [PDF]

, 2022
How and when transfer pricing is applied in multinational ...
Nardi, Gabriele
core  

PAJAK, TUNNELING INCENTIVE DAN MEKANISME BONUS PADA KEPUTUSAN TRANSFER PRICING

El Muhasaba: Jurnal Akuntansi, 2016
There are two kinds of motivation in transfer pricing transaction, tax avoidance and opportunistic motivation. Tunneling that disadvantages the minority stockholders often happens since the stockholders in Indonesia tend to concentrate on a minority ...
Novi Lailiyul Wafiroh, Niken Nindya Hapsari   +1 more
doaj   +1 more source

International Practices of Auditing and Controlling Transfer Pricing [PDF]

Problemi Ekonomiki, 2019
The aim of the article is to analyze international practices in the field of auditing and controlling transfer pricing and determine the directions of its use in the practice of auditing and controlling in Ukraine.
Fesenko Valeriіa V., Myhal Yuliia I.
doaj   +1 more source

THE CURRENT STATE OF TAX CONTROL OVER TRANSFER PRICING IN UKRAINE

Economics & Education, 2022
The purpose of the article is to summarize and present the genesis of transfer pricing in Ukraine, to identify the problems and to assess the prospects of Ukraine in this direction. Methodology.
Inna Korin
doaj   +1 more source

Transfer Pricing System of EU Countries: An Analysis in the Context of SDGS

Transylvanian Review of Administrative Sciences, 2023
Considering that the base erosion and the profit shifting practiced by multinationals could deprive governments of their fair share in taxes and, as a consequence of the financial resources needed to achieve the sustainable development goals (‘SDGs ...
Ioana Ignat, Marta Tache
doaj   +1 more source

Pengaruh pajak, tunneling incentive dan exchange rate pada keputusan transfer pricing perusahaan

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   +1 more source

Company Size, Profitability, Tax, And Good Corporate Governance On The Company’s Decision To Transfer Pricing (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2018 Period)

Riset Akuntansi dan Keuangan Indonesia, 2020
The research is aimed to analyze the effect of company size, profitability, tax, and good corporate governance on the company’s decision to transfer pricing.
Atwal Arifin, Africo Al-Dua Saputra, Heppy Purbasari   +2 more
doaj   +1 more source

Transfer Pricing: valuation method in case of companies based on high-valuable intangible assets [PDF]

, 2022
When we refer to Transfer Pricing we are talking about a general phenomenon that affects the daily life of the Large Multi-National Enterprises (MNEs).
Girotto, Francesco
core  

Comparative Studies of Tax Administration on Transfer Pricing

Journal of Governance and Administrative Reform
Transfer pricing practices are employed for tax avoidance by shifting profits through transactions with related parties. This study aims to provide recommendations for Indonesia's transfer pricing tax administration by examining the transfer pricing ...
Sandra Aulia
doaj   +1 more source

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

Lawsuit
Penelitian ini bertujuan untuk memperoleh bukti empiris tentang Beban Pajak, Kepemilikan Asing, dan Ukuran Perusahaan terhadap Transfer Pricing. Variabel independen yang digunakan adalah Beban Pajak, Kepemilikan Asing, dan Ukuran Perusahaan.
Alvia Kurnila, Denny putri Hapsari, Santi Octaviani   +2 more
doaj   +1 more source