[PDF][PDF] Pengaruh Mekanisme Bonus dan Multinationality terhadap Keputusan Transfer Pricing pada Perusahaan Manufaktur di Bursa Efek Indonesia

I Maulina, AK Ulfah, H Rofizar… - Journal of …, 2021 - download.garuda.kemdikbud.go.id
Artikel ini bertujuan untuk menguji dan menganalisis Pengaruh Mekanisme Bonus, dan
Multinationality Terhadap Keputusan Transfer Pricing Pada Perusahaan Manufaktur Yang …

Pengaruh Pajak, Multinasionalitas, Dan Tunneling Incentive Terhadap Keputusan Transfer Pricing

R Rifqiyati, M Masripah… - Jurnal Akuntansi …, 2021 - penerbitgoodwood.com
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 …

[PDF][PDF] The determinants of manufacturing firms' transfer pricing decisions in Indonesia

B Solikhah, DD Aryani… - Jurnal Keuangan Dan …, 2021 - researchgate.net
The purpose of this study is to analyze the influence of tunneling incentives, corporate
governance mechanisms, foreign operations, bonus mechanisms, and debt covenants …

[PDF][PDF] Development of an Optimal Geographical Location Index to Reduce Transfer Pricing Risks

A Melega, V Grosu, D Botez, M Socoliuc… - … Journal of Economics, 2023 - researchgate.net
In the current global economic context, the business environment shows an increasing trend
towards complex organisational forms. The complexity of these is evident both in terms of …

Effect Tunneling Incentive, Intangible Assets, Profitability on Transfer Pricing Moderation Tax Avoidance

RJ Putra, AA Rizkillah - Budapest International Research and …, 2022 - bircu-journal.com
This study aims to provide empirical evidence regarding the effect of tunneling incentive,
intangible assets, profitability on transfer pricing with tax avoidance as moderating in food …

[PDF][PDF] The determinant of transfer pricing in Indonesian multinational companies: Moderation effect of tax expenses

MP Sari, A Budiarto, S Raharja… - Investment …, 2022 - academia.edu
In calculating the transfer price of a transaction for goods, services, intangible assets, or
financial transactions, a corporation has a policy known as transfer pricing. Due to its …

Pengaruh Tunneling Incentive, Mekanisme Bonus dan Leverage terhadap Transfer Pricing dengan Tax Minimization sebagai Variabel Moderasi

NM Surianto, K Kartini… - SEIKO: Journal of …, 2023 - journal.stieamkop.ac.id
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh tunneling incentive,
mekanisme bonus, dan leverage terhadap transfer pricing dan bagaimana pengaruh tax …

[PDF][PDF] Hubungan Antara Tunneling Incentive, Bonus Mechanism Dan Debt Convenant Terhadap Keputusan Transfer Pricing Dengan Tax Minimization Sebagai …

T Aryati, CD Harahap - Jurnal Akuntansi Trisakti, 2021 - karyailmiah.trisakti.ac.id
Penelitian ini bertujuan untuk menguji beberapa variabel yang mempengaruhi transfer
pricing, yaitu tunneling incentive, mekanisme bonus, dan debt covenant. Penelitian ini juga …

Analysis of Factors Influencing Transfer Pricing

T Evi, I Septo, F Sasongko - Journal of Accounting Science, 2023 - jas.umsida.ac.id
Transfer pricing can be a problem as well as an opportunity for companies to get high profits.
Global transfer pricing also aims to control the flow of resources between divisions and …

Analisis Pengaruh Thin Capitalization, Debt Covenant, dan Tunneling Incentive terhadap Transfer Pricing dengan Komite Audit Sebagai Variabel Moderating

Y Khoirunisa, A Wahyudin - Permana: Jurnal Perpajakan …, 2022 - permana.upstegal.ac.id
This study aims to analyze the effect of thin capitalization, debt covenants, and tunneling
incentives on transfer pricing with the audit committee as the moderating variable. The …