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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TRANSAKSI DENGAN PIHAK BERELASI DAN PRAKTIK TRANSFER PRICING DI INDONESIA
Jurnal Pajak dan Keuangan Negara (PKN), 2021 This study aims to review transactions conducted by multinational companies operating in Indonesia related to transfer pricing activities. This study uses qualitative methods using two approaches, content analysis, and interviews.
R. Sitanggang, Amrie Firmansyah
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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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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
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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
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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
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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
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Jurnal Bisnis Terapan, 2021 The purpose of this study was to determine the effect of tax minimization, bonus mechanisms, foreign ownership, exchange rates, and audit quality on transfer pricing in manufacturing companies in Indonesia.
M. Marfuah +2 more
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Enhancing the capacity of tax authorities and its impact on transfer pricing activities of FDI en-terprises in Ha Noi, Ho Chi Minh, Dong Nai, and Binh Duong province of Vietnam [PDF]
Management Science Letters, 2019 This study aims at discovering the relationship between the improvement in the capacity of tax authorities and its effect on the transfer pricing activities of foreign direct investment (FDI) enterprises in four provinces/cities of Vietnam: Ha Noi, Ho ...
Hong Nhat Nguyen +3 more
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