Determinants of transfer pricing decisions in Indonesia manufacturing companies

This research aims to investigate tax expenses, tunneling, and bonus on transfer pricing decisions in Indonesia. The practice of transfer pricing as one form of tax avoidance may threaten state revenues. This research is quantitative research with multiple linear regression models with panel data. T...

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Bibliographic Details
Main Authors: Anisa Susanti, Amrie Firmansyah
Format: Article
Language:English
Published: Universitas Islam Indonesia 2018-12-01
Series:Jurnal Akuntansi dan Auditing Indonesia
Subjects:
Online Access:https://journal.uii.ac.id/JAAI/article/view/11280