Results 31 to 40 of about 4,696,826 (333)
The Determinants of Manufacturing Firms' Transfer Pricing Decisions in Indonesia
Jurnal keuangan dan perbankan, 2021 The purpose of this study is to analyze the influence of tunneling incentives, corporate governance mechanisms, foreign operations, bonus mechanisms, and debt covenants toward transfer pricing.
B. Solikhah, Denice Aryani, A. Widiatami
semanticscholar +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 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
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
doaj +1 more source
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
doaj +1 more source
Conceptualizing the effects of corporate tax rate differentials on transfer pricing activities of FDI enterprises in Vietnam [PDF]
Accounting, 2020 The purpose of this paper is to evaluate the differentials effects of the tax rate on transfer pricing activities in foreign direct investment enterprises in Vietnam.
Hong Nhat Nguyen +3 more
doaj +1 more source
Pengaruh transfer pricing dan karakter eksekutif terhadap tax avoidance
, 2021 The purpose of this study is to analyse the influence of transfer pricing and executive character on tax avoidance controlled by profitability and leverage. The research used explanatory research method.
Dudi Pratomo, Hervita Triswidyaria
semanticscholar +1 more source
DETERMINAN TRANSFER PRICING PADA PERUSAHAAN PERTAMBANGAN
Jurnal Ilmiah Ekonomi Bisnis, 2021 Tujuan dari penelitian ini untuk menganalisis pengaruh variabel pajak, mekanisme bonus, debt covenant, kepemilikan asing, firm size dan multinationality terhadap transfer pricing. Populasi dalam penelitian adalah 47 perusahaan pertambangan yang terdaftar
R. Yanti, C. Pratiwi
semanticscholar +1 more source
Transfer Pricing: Roles and Regimes [PDF]
SSRN Electronic Journal, 2014 Against a background of rather mixed evidence about transfer pricing practices in multinational enterprises (MNEs) and varying attitudes on the part of tax authorities, this paper explores how multiple aims in transfer pricing can be pursued across four di¤erent transfer pricing regimes.
openaire +6 more sources
Determinants of transfer pricing decision at manufacturing companies of Indonesia
International Journal of Research In Business and Social Science, 2021 This paper examines the effect of tax avoidance, bonus mechanism, debt covenant, tunneling incentive, audit quality, multinationality, foreign ownership, and company size on transfer pricing.
Supriyati Supriyati +2 more
semanticscholar +1 more source