Transfer pricing practices: empirical evidence from manufacturing companies in Indonesia / Batsyeba Sundari and Yugi Susanti.
This study aims to analyze the whether tax, foreign ownership, bonus plans and debt covenants effects to transfer pricing in the multinational manufacturing companies in Indonesia. This study uses audited financial statement of the manufacturing companies’. The research sample used in this study is...
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Format: | Article |
Language: | English |
Published: |
Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA
2016
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Subjects: | |
Online Access: | https://ir.uitm.edu.my/id/eprint/29958/1/29958.pdf |