Corporate Tax Policy: Impact Tunnelling Incentive, Debt Covenant, And Transfer Pricing
Transfer pricing is considered one of the corporate policies for minimizing the tax burden. This study aims to analyze the role of transfer pricing in the influence of tunnelling incentives and debt covenants on corporate tax policy. Manufacturing companies listed on the Indonesia Stock Exchange are...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Tarumanagara
2023-01-01
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| Series: | Jurnal Akuntansi |
| Subjects: | |
| Online Access: | http://ecojoin.org/index.php/EJA/article/view/1249 |