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The role of profitability in moderating the factors affecting transfer pricing [PDF]
Accounting, 2021 This study aims to analyze the influence of tax expense, bonus mechanism, and incentive tunneling on transfer pricing with profitability as moderating. The population is mining companies listed on the Indonesia Stock Exchange in 2016-2019.
Baroroh, Niswah +2 more
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Matrik, 2022 This research is aimed to test the influence of tax, bonus mechanism, tunneling incentive and debt covenant to transfer pricing of multinational companies. The seconder data used in this research is obtained by accessing www.idx.co.id.
I Ketut Sujana +2 more
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DETERMINASI TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Kompartemen: Jurnal Ilmiah Akuntansi, 2021 This study aims to determine the effect of income tax, tunneling incentive, and debt covenant on transfer pricing indications. The research population uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019.
Dinda Oktaviyanti +2 more
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INDIKASI TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Keunis, 2023 Transfer pricing is a price transfer policy in a transaction carried out by a certain party and following the applicable laws and regulations. Many companies take advantage of this for other purposes, namely avoiding taxes.
Wenny Anggeresia Ginting +2 more
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Jurnal Economia, 2021 : This research aims to analyse the effect of tax and tunnelling incentive to transfer pricing with good corporate governance as a moderating variable.
Ade Maya Saraswati
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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
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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
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Factor Supporting Companies Performing Transfer Pricing
Jurnal Akuntansi, 2022 This study examines the effect of taxes, tunneling incentives, and bonus mechanisms on transfer pricing. The population in this study is the financial statements of primary and chemical industry companies listed on the Indonesia Stock Exchange in the ...
Nurjannah, Muh H. Yunus, Renaldi, Munawir, Rafiqah Asaff
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Jurnal Akuntansi Universitas Jember, 2021 The pros and cons of the obligation to carry out and disclose Corporate Social Responsibility (CSR) by companies make the government provide incentives through taxes. The tax incentive is stated in Law No.
Mudrika Berliana As sajjad +2 more
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Pengaruh Pajak, Tunneling Incentive, Dan Good Corporate Governance Terhadap Transfer Pricing
Profita, 2020 This research aimed of the study was to determine the effect of tax, tunneling incentive and good corporate governance (GCG) on transfer pricing. Transfer pricing was measured using related party transaction (RPT).
Indra Wijaya, Anisa Amalia
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