Results 31 to 40 of about 290,009 (264)

THE EFFECT OF TAX PLANNING, TUNNELING INCENTIVES AND INTANGIBLE ASSETS ON TRANSFER PRICING BEHAVIOR IN MANUFACTURING COMPANIES THAT HAVE SPECIAL RELATIONSHIPS LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2014-2016 PERIOD

BAKI (Berkala Akuntansi dan Keuangan Indonesia), 2018
This aim of this research is testing effect of tax planning, incentive tunneling and intangible assets to transfer pricing behavior as measured by sales of related parties divided by sales of non-related parties.
Hasan Effendi Jafri, Elia Mustikasari
doaj   +1 more source

Oscillator tunneling dynamics in the Rabi model [PDF]

, 2014
Funding support from the National Science Foundation and the Leverhulme Trust is acknowledged.The familiar Rabi model, comprising a two-level system coupled to a quantum harmonic oscillator, continues to produce rich and surprising physics when the ...
Gea-Banacloche, J., Irish, E. K., Twyeffort Irish, E.K.   +2 more
core   +1 more source

PENGARUH BEBAN PAJAK, MEKANISME BONUS, TUNNELING INCENTIVE, DAN DEBT COVENANT TERHADAP KEPUTUSAN TRANSFER PRICING [PDF]

, 2020
Penelitian ini bertujuan untuk menganalisis pengaruh beban pajak, mekanisme bonus, tunneling incentive, dan debt covenant terhadap keputusan transfer pricing.
SETIALAKSANA, REYNALDO
core   +4 more sources

Taxation, Bonuses, and Tunneling Incentives: Impact on Transfer Pricing Decisions in Manufacturing Companies

Academia Open, 2022
This study examines the empirical relationships between taxation, bonus mechanisms, tunneling incentives, and transfer pricing decisions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2019. Using purposive sampling, data from eleven companies were collected and analyzed through descriptive statistics ...
Khusnul Khotimah, Santi Rahma Dewi
openaire   +1 more source

A diode device combining lateral field-effect transport and vertical tunneling in a multi-quantum-well heterostructure [PDF]

, 1992
The authors discuss an electronic device with asymmetric contacts to a InGaAs-InP multilayer heterostructure. Current enters via an alloyed ohmic contact into the quantum wells (QWs) and flows laterally along capacitively coupled channels.
Marczewski, J., Zachau, M., Grützmacher, D., Asenov, A., Koch, F., Gruetzmacher, D.   +5 more
core   +1 more source

PENGARUH PAJAK, EXCHANGE RATE, TUNNELING INCENTIVE, DAN LEVERAGE TERHADAP TRANSFER PRICING

Jurnal Ekonomi dan Bisnis, 2018
This study aims to determine the effect of tax, Exchange rate, tunneling incentive, and leverage to Transfer Pricing. Dependent variable in this study is Transfer Pricing which is proxied with the value from a related party transaction (RPT) of sale ...
Bela Pratiwi
doaj   +1 more source

Pengaruh Pajak, Multinasionalitas, dan Tunneling Incentive terhadap Keputusan Transfer Pricing

Jurnal Akuntansi, Keuangan, dan Manajemen, 2021
Purpose: This research aimed to determine the effect of taxes, multinationality, and tunneling incentive on the decision on transfer pricing in non-financial sector companies. Research methodology: This research uses quantitative research methods. Testing the hypothesis used multiple linear regression analysis with panel data on Stata 16.0.
Rifqiyati Rifqiyati, Masripah Masripah, Munasiron Miftah   +2 more
openaire   +2 more sources

DETERMINANTS OF TRANSFER PRICING

Manajemen dan Bisnis, 2019
Transfer pricing is an effort to minimize the tax burden by allocating corporate profits to the relations company with lower tax rates. This research aimed to analyze the effect of corporate governance, tunneling incentive and sales growth to practices ...
Nia Anggraeni, Novrida Qudsi Lutfillah
doaj   +1 more source

Pengaruh Tunneling Incentive, Intangible Assets Dan Leverage Terhadap Transfer Pricing

SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora, 2023
This research is intended to know the impact of tunneling incentives, intangible assets, and leverage on transfer pricing partially and simultaneously. This research uses quantitative methods using secondary data types. This research uses manufacturing companies in the primary consumer goods sector listed on the Indonesian stock exchange in 2018-2022 ...
null Etis Kharisma, null Sevty Wahiddirani Saputri   +1 more
openaire   +1 more source

Tax planning and financial performance of conglomerate firms in Nigeria [PDF]

Oradea Journal of Business and Economics
This study explores the influence of tax planning on the financial performance of conglomerate firms in Nigeria between 2014 and 2023. The study focuses on the roles of effective tax rate (ETR), tunneling incentive (TI), and bonus mechanism (BM). A fixed
Henry Kehinde Fasua, Toluwa Ohidoa
doaj   +1 more source