Results 21 to 30 of about 290,009 (264)

The Effect of Tax Expenses, Tunneling Incentives, and Level of Debt on Transfer Pricing

Jurnal Penelitian Ekonomi Dan Akuntansi, 2022
This study examine effect of tax expenses, tunneling incentives and leverage on transfer pricing. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling was determined using purposive sampling in order to obtain a sample data of 22 from 179 population data.
Wulandari Agustiningsih, Gebrina Riski, Eny Purwaningsih, Hermanto Hermanto, Menik Indrati   +4 more
openaire   +1 more source

Pajak, Ukuran Perusahaan dan Tunneling Incentive terhadap Keputusan Transfer Pricing [PDF]

, 2023
Penelitian ini bertujuan untuk mengetahui pengaruh pajak, ukuran perusahaan dan tunneling incentive terhadap keputusan transfer pricing pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia.
Ayuningtyas, Mega Puspita
core   +1 more source

KEPUTUSAN HARGA TRANSFER: PERAN TUNNELING INCENTIVE DAN MINIMASI PAJAK

AKUNTABILITAS, 2021
Transfer price is a transaction for determining the selling price of a service, intangible assets, and goods to parties who have a special relationship which opens up opportunities for abuse of power by management and controlling shareholders. This study aims to examine the effect of tunneling incentives and tax minimization, which are thought to ...
Febri Dwi Riyadi, Etik Kresnawati
openaire   +2 more sources

Transfer Pricing Policy: The Role of Taxes, Incentive Tunneling and Bonus Mechanism

Journal of Applied Business, Taxation and Economics Research, 2022
This study aims to determine and examine the effect of taxes, tunneling incentive, and bonus mechanism for transfer pricing indications. The approach used in research is a quantitive approach. The population in this study uses registered manufacturing companies on the Indonesia Stock Exchange in 2016-2020.
Elfaumi Farkhah Elfa, Agus Ismaya Hasanudin, Tri Lestari Lestari   +2 more
openaire   +1 more source

Incentive Mechanism of Utility Tunnel PPP Projects with User Involvement

Sustainability, 2023
Users of utility tunnel public–private partnership (PPP) projects are productive corporate entities with a specific scope, a limited quantity, and strong bargaining power. They possess the ability and motivation to participate in PPP projects through equity investments.
openaire   +1 more source

Effects of neglecting carrier tunneling on electrostatic potential in calculating direct tunneling gate current in deep submicron MOSFETs [PDF]

, 2002
We investigate the validity of the assumption of neglecting carrier tunneling effects on self-consistent electrostatic potential in calculating direct tunneling gate current in deep submicron MOSFETs. Comparison between simulated and experimental results
Haque, A, Hakim, MMA
core   +1 more source

Integration of a resonant tunneling diode and an optical communications laser [PDF]

, 2006
We report on the first integration of a resonant tunneling diode and an optical communications laser operating at around 1.5 /spl μm.
Stanley, CR, Stanley, C.R., Ironside, CN, C.R. Stanley, Ironside, C.N., Farmer, C.D., Hopkinson, M., M. Hopkinson, Slight, TJ, C.D. Farmer, T.J. Slight, C.N. Ironside, Farmer, CD, Slight, T.J., Hopkinson, M   +14 more
core   +1 more source

The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance

Accounting Analysis Journal, 2019
The purpose of this research is to analyze the effect of variables of CSR, tunneling incentive, fiscal loss compensation, debt policy, profitability, and firm size on tax avoidance. The population of this research are 143Manufacturing Companies Listed on
Jihan Lestari, Badingatus Solikhah
doaj   +1 more source

CORPORATE GOVERNANCE, BONUS MECHANISM AND TUNNELING INCENTIVES' INFLUENCE ON TRANSFER PRICING PRACTICES

Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 2022
This study aims to analyze the effect of” corporate governance, bonus mechanisms, and tunneling incentive “on transfer pricing.” The sample of this study consists of “manufacturing sector companies listed on the Stock Exchange” between 2015 and 2019 that have submitted a complete financial report during the observation period.
Clairine Angelica Riona Saputra, I Nyoman Agus Wijaya, Debbianita Debbianita, Ita Salsalina Lingga   +3 more
openaire   +1 more source

The influence of tax, tunneling incentive, and bonus mechanisms on transfer pricing decision in manufacturing companies

The Indonesian Accounting Review, 2018
Transfer pricing is a way conducted by a multinational company to do tax avoidance. Concentrated ownership structure makes the majority shareholders tend to perform a tunneling incentive that could harm minority shareholders.
Yasfiana Nuril Indriaswari, Riski Aprillia Nita   +1 more
doaj   +1 more source