Transfer pricing decision: Manufacturing companies with special transaction on the Indonesian stock exchange

Transfer pricing decision: Manufacturing companies with special transaction on the Indonesian stock exchange

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 financial statements downloaded from the offi...

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Bibliographic Details
Main Authors: Anny Widiasmara, Ika Purwaningsih
Format: Article
Language:English
Published: University of Bacău 2020-12-01
Series:Studies and Scientific Researches: Economics Edition
Subjects:
tax
tunneling incentive for income shifting
financial reporting
intangible assets
transfer pricing
Online Access:http://sceco.ub.ro/index.php/SCECO/article/view/474

Internet

http://sceco.ub.ro/index.php/SCECO/article/view/474

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