Results 11 to 20 of about 290,009 (264)

Transfer Pricing: The Role of Tax Income and Tunneling Incentive [PDF]

Insight Journal, 2021
The purpose for this investigation is to examine the impact of income tax, bonus mechanism, motivating force burrowing to tunneling incentive. The sample choice utilizing purposive examining technique and examined 23 manufacturing companies recorded in Indonesian Stock Exchange (IDX).
null Husnizam Hosin, null Vidiyanna Rizal Putri   +1 more
openaire   +2 more sources

Pengaruh Pajak, Tunneling Incentive, dan Mekanisme Bonus Terhadap Transfer Pricing [PDF]

MEDIA AKUNTANSI PERPAJAKAN, 2023
Abstrak  Penelitian ini bertujuan untuk mengetahui adanya pengaruh pajak, tunneling incentive, dan mekanisme bonus terhadap transfer pricing pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2017-2021.
Sakina Sakina, Sugiyanto Sugiyanto
openaire   +3 more sources

PENGARUH PAJAK, LEVERAGE, PROFITABILITAS, DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING [PDF]

Jurnal Ekonomi Trisakti, 2023
Penelitian ini bertujuan untuk menguji pengaruh pajak, leverage, profitabilitas, dan tunneling incentive terhadap transfer pricing. Antara tahun 2017 dan 2021, perusahaan manufaktur akan mencatatkan sahamnya di Bursa Efek Indonesia. Sebanyak 235 sampel digunakan dengan metode purposive sampling, analisis data menggunakan beberapa model linier ...
Putri Arda Nuzul, null Muhammad Nuryatno Amin   +1 more
openaire   +2 more sources

The Effect of Tunneling Incentive to Transfer Pricing Decision with Tax Minimization As a Moderating Variable [PDF]

KnE Social Sciences, 2020
The aims of this research are to examine and to find empirical evidence about the effect of tunneling incentive to company decision of doing transfer pricing with tax minimization as a moderating variable. This study uses 145 manufacturing companies which listed in Indonesia Stock Exchange in 2012-2017 as the research population. Selection of sample in
Trisni Suryarini, Adhilia Mega Cahyaningrum, Retnoningroum Hidayah   +2 more
openaire   +3 more sources

Pengaruh Pajak, Debt Covenant dan Tunneling Incentive terhadap Keputusan perusahaan melakukan Transfer Pricing

Lawsuit
Penelitian ini bertujuan untuk mengetahui pengaruh pajak, debt covenant dan tunneling  incentive terhadap keputusan transfer pricing (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode ...
Nurul Alawiyah, Nana Umdiana, Neneng Sri Suprihatin   +2 more
doaj   +2 more sources

The Effect Of Taxes, Tunneling Incentives, Bonus Mechanism, Leverage On Transfer Pricing

Jurnal Akuntansi
This study examines the effect of taxes, tunnelling incentives, bonus mechanisms and leverage on transfer pricing decisions in manufacturing companies listed on the Indonesia Stock Exchange (IDX).
C. Susi Maryanti, Agus Munandar
doaj   +2 more sources

Transfer Pricing Decisions: Tax Income, Exchange Rate, Tunneling Incentive and Multinationality

Jurnal Akuntansi
Transfer pricing can be misapplied by the company by transferring taxable income to subsidiaries and companies with special relationships to significantly push down the tax expense. This research aims to determine factors that can affect transfer pricing
Ismi Raihan Nadhira, Ardan Gani Asalam
doaj   +2 more sources

Optimizing Transfer Pricing in Indonesia: An exploring of Tax Minimization, Tunneling incentive, and Audit Committees

Sriwijaya International Journal of Dynamic Economics and Business
Transfer pricing has become a crucial aspect, especially for natural resource companies in Indonesia, which includes monitoring tax compliance, mitigating tax dispute risks, and maintaining corporate reputation due to its complex and high-priced ...
Imang Dapit Pamungkas, Imang Pamunmgkas, Nela Nehayati, Nawaz Ahmad, Imang Dapit Pamungkas   +4 more
doaj   +2 more sources

PENGARUH BEBAN PAJAK, DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING [PDF]

Penelitian ini bertujuan untuk menguji apakah Beban Pajak dan Tunneling Incentive terhadap Transfer Pricing pada perusahaan sektor energy yang terdaftar di Bursa Efek Indonesia (IDX) periode 2018-2022. Transfer pricing bisa menjadi peluang untuk mendapatkan laba yang tinggi, namun bisa menjadi masalah bagi perusahaan. Perusahaan yang melakukan transfer
Ajeng Novita Anggraeni, Firanda Agustin Lestari, Marsya Anindita Putri   +2 more
openaire   +3 more sources

Pengaruh Pajak, Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing [PDF]

Journal of Accounting and Investment, 2016
The aim of the research is to find empirical effidence of tax, tunneling incentive and bonus mecahnism toward transfer pricing decision taken by manufacturing companies listed in Indonesia Stock Exchange.
Mispiyanti Mispiyanti
doaj   +3 more sources