The determinant of transfer pricing in Indonesian multinational companies: Moderation effect of tax expenses

In calculating the transfer price of a transaction for goods, services, intangible assets, or financial transactions, a corporation has a policy known as transfer pricing. Due to its widespread abuse, transfer pricing is frequently associated with negative connotations. For example, this practice ma...

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Bibliographic Details
Main Authors: Maylia Pramono Sari, Alfan Budiarto, Surya Raharja, Nanik Sri Utaminingsih, Risanda A. Budiantoro
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2022-09-01
Series:Investment Management & Financial Innovations
Subjects:
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/16957/IMFI_2022_03_Sari.pdf