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21.451  Articles
1 of 2.146 pages  |  10  records  |  more records»
This study aims to examine the effect of corporate multinationality, occurance of transactions with tax-haven-countries, and intangible assets on transfer pricing aggressiveness in Indonesian companies. Applying purposive sampling method, this study analy... see more

This study aims to examine the effect of corporate multinationality, occurance of transactions with tax-haven-countries, and intangible assets on transfer pricing aggressiveness in Indonesian companies. Applying purposive sampling method, this study analy... see more

Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh tax haven dan debt covenant terhadap keputusan perusahaan melakukan transfer pricing. Penelitian ini juga menggunakan variabel kepemilikan institusional sebagai variabel yang memoderasi pengar... see more

This study aims to investigate the involvement of Indonesian firms in tax haven jurisdiction and their corporate tax avoidance activities. Employing Indonesian companies listed in the Indonesia Stock Exchange and the ICIJ Offshore Leaks Database from 2005... see more

The purpose of this research is to examine the influence of income shifting strategy to tax haven country utilization. The dependent variable is tax haven country utilization and the independent variable was income shifting strategy proxied by multination... see more

The aim of this paper is to discuss the contribution of agreements of exchange of information on tax matters (TIEA) to avoid harmful tax practices non-cooperative tax havens of tax havens. Most of the small countries in Pacific region and autonomous juris... see more

This study aims to determine the association between a series of income shifting incentives, including multinationality, transfer pricing aggressiveness, thin capitalization, intangible assets, and tax haven country utilization. This study is based on a s... see more

The purpose of this study is to obtain an overview of the interaction of the tax havens' use and disclosure of tax audits and the impact of both on the firm value before the tax rate reduction period. The sample is Indonesia-listed firms in agriculture, b... see more

Transfer pricing is the determination of prices in transactions between parties that have a special relationship. Transfer pricing carried out by the company in order to minimize the tax burden paid by the company by utilizing transactions with related pa... see more

1 of 2.146 pages  |  10  records  |  more records»