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1.317  Articles
1 of 133 pages  |  10  records  |  more records»
Pada akhir 2016, Indonesia mengadopsi Aksi Base Erosion and Profit Shifting (untuk selanjutnya disebut BEPS) Nomor 13 menjadi peraturan pajak yang terbit pada 30 Desember 2016. Peraturan pajak yang dimaksud adalah Peraturan Menteri Keuangan Nomor 213/PMK.... see more

This study aims to examine the effect of tax, foreign ownership, and company size on transfer pricing in coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2012-2021 period. Based on the purposive sampling method, 19 com... 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

This study aim to examine the effect of financial derivatives, financial leverage, and intangible assets on transfer pricing aggressiveness. The samples are nonfinancial companies listed on the Indonesia Stock Exchange (IDX) from 2012 to 2016. Using purpo... see more

Business development encourages companies to grow into multinational companies whose activities are not only centered on one country. In transactions carried out by multinational companies, it is possible for companies to manipulate transfer prices (trans... see more

Transfer pricing is a real challenge for both tax regulators and multinationals who use this procedure, in most cases to erode the tax base. The purpose of this paper is to analyse the tax practices and regulations of countries applying OECD transfer pric... see more

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... see more

 AbstrakPenelitian ini bertujuan untuk mengetahui dan meneliti apakah Profitabilitas, Kepemilikan Keluarga dan Transfer Pricing berpengaruh terhadap Penghindaran Pajak dimediasi oleh Good Corporate Governance. Metode penelitian yang di gunakan adalah... see more

The aims of study were 1) to analyze the effect of Good Corporate Governance (GCG) on transfer pricing; 2) Analyzing the effect of tunneling incentive on transfer pricing and 3) Analyzing the effect of leverage on transfer pricing. The research population... see more

1 of 133 pages  |  10  records  |  more records»