Results 41 to 50 of about 4,696,826 (333)
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
semanticscholar +1 more source
Journal of Economics, Business & Accountancy, 2021 This research aims to analyze and empirically prove the effects of firm size, profitability, and leverage on transfer pricing aggressiveness moderated by corporate governance.
Dimas Eko Wahyudi, S. T., M. Rusydi
semanticscholar +1 more source
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI DAN KEUANGAN PUBLIK, 2021 This study examined the effect of transfer pricing aggressiveness, tax heaven, and institusional ownership on tax avoidance with tax audit as moderating variabel.
Suparna Wijaya, F. Rahayu
semanticscholar +1 more source
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
doaj +1 more source
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.
Raymondo Sitanggang, Amrie Firmansyah
semanticscholar +1 more source
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, 2021 Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh tax haven dan debt covenant terhadap keputusan perusahaan melakukan transfer pricing.
Alika Syahputri, Nurul Aisyah Rachmawati
semanticscholar +1 more source
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 +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 ValeriŃ–a 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
, 2020 This study aims to examine the effect of transfer pricing, thin capitalization, financial distress, earnings management, and capital intensity on tax avoidance with sales growth as moderating.
Mauliddini Nadhifah, A. Arif
semanticscholar +1 more source