Results 21 to 30 of about 1,473,014 (342)
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis, 2022 This research was conducted to determine whether transfer pricing, institutional ownership and compensation for losses have an effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019.
Puja Gusti Wardana, Ardan Gani Asalam
semanticscholar +1 more source
Transfer pricing tools for adjusting the company’s profitability
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2022 The article examines the tools for adjusting the company’s profitability, which can be used in transfer pricing. In recent decades, countries have adopted various rules to combat tax evasion and tax avoidance.
D.M. , O.S.
doaj +1 more source
Risk Assessment Methods of Transfer Pricing
Business Inform, 2023 Transfer pricing is one on the greatest problem of the global system of taxation and therefore the efficient TP tax control is of special importance. As the risk-oriented approach allows to improve the TP tax control, tax administrations as well as businesses should apply and develop it for the timely risks identification.
openaire +2 more sources
Transfer Pricing Documentation: Globalization and Regional Optimization
Universal Journal of Accounting and Finance, 2022 The study was conducted in order to assess and analyse the impact of globalization and regional optimization on the activities of economic entities that are required to prepare transfer pricing documentation.
S. Korol +4 more
semanticscholar +1 more source
PENGARUH PROFITABILITAS, DEBT COVENANT DAN MEKANISME BONUS TERHADAP TRANSFER PRICING
Yudishtira Journal Indonesian Journal of Finance and Strategy Inside, 2022 This study aims to find out and provide empirical evidence on the Influence of Profitability, Debt Covenant and Bonus Mechanism on Transfer Pricing in Raw Goods Sector Companies listed on the IDX for the period 2016-2020.
Dyah Ayu Novieta Sari, Chaidir Djohar
semanticscholar +1 more source
Integrated Journal of Business and Economics, 2022 The aims of study were 1) to analyze the effect of Good Corporate Governance (GCG) on transfer pricing; 2) Analyzing the effect of tunneling incentive on transfer pricing and 3) Analyzing the effect of leverage on transfer pricing.
Marheni Marheni +2 more
semanticscholar +1 more source
Transfer pricing as a means of minimizing tax manipulation in operations with non-residents
Problems of Theory and Methodology of Accounting, Control and Analysis, 2022 The article examines current trends in transfer pricing as a means of minimizing tax manipulation, including operations with non-residents. The concept of transfer pricing and controlled transactions, the criteria that indicate that the transaction is ...
S. Lehenchuk, I. Zhyhlei, I. Orlov
semanticscholar +1 more source
Sosio Dialektika, 2022 This study was conducted to find out how to determine transfer pricing in mining companies listed on the IDX. The study used quantitative methods with purposive sampling, namely conditional sampling techniques.
Retno Kusumaningrum
semanticscholar +1 more source
Galic'kij ekonomičnij visnik, 2022 The article examines the theoretical aspects of transfer pricing in Ukraine. Threats of offshoring the banking system of Ukraine to create conditions for the abuse of transfer pricing in order to optimize taxation are considered.
O. Moshkovska
semanticscholar +1 more source
Transfer pricing in view of tax planning
Проблеми Законності, 2018 Transfer pricing for the tax legislation of Ukraine is a new phenomenon. This situation has caused a number of unresolved issues in both law enforcement and tax law science.
Олександрівна Марія Бондаренко
doaj +1 more source