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Dimas Eko Wahyudi,Sutrisno T,Mohammad Khoiru Rusydi
Pág. in press
This research aims to analyze and empirically prove the effects of firm size, profitability, and leverage on transfer pricing aggressiveness moderated by corporate governance. It used a sample consisting of 73 multinational firms listed in both www.idx.c...
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Dimas Eko Wahyudi,Sutrisno T,Mohammad Khoiru Rusydi
Pág. 23 - 33
This research aims to analyze and empirically prove the effects of firm size, profitability, and leverage on transfer pricing aggressiveness moderated by corporate governance. It used a sample consisting of 73 multinational firms listed in both www.idx.c...
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Supriyati Supriyati, Dewi Murdiawti, Kadek Pranetha Prananjaya
Pág. 289 - 302
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Anny Widiasmara,Ika Purwaningsih
The purpose of this study is to provide empirical evidence on the influence of taxes, tunneling incentives for income shifting, financial reporting and intangible assets on transfer pricing decisions. The data used is secondary data in the form of annual...
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Ardiani Ika Sulistyawati,Aprih Santoso,Liana Rokhawati
Pág. 16 - 27
This study aims to verify and analyze the effect of tax minimization, tunneling incentive and bonus mechanisms against the decision of transfer pricing. The population in this study are all companies registered in the Indonesia Stock Exchange unless the ...
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