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