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...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA
2016
|
| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/29958/1/29958.pdf |
| _version_ | 1796902950938869760 |
|---|---|
| author | Sundari, Batsyeba Susanti, Yugi |
| author_facet | Sundari, Batsyeba Susanti, Yugi |
| author_sort | Sundari, Batsyeba |
| collection | UITM |
| description | 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 the multinational manufacturing company listed on the Indonesia Stock Exchange in the 2012-2014 periods, amounting to 111. The analysis technique used in this research is a logistic regression. The results of this study showed that the taxes and foreign ownership have a significant positive effect on the company's decision to transfer pricing while the bonus plan and debt covenant do not significantly influence the company's decision to transfer pricing. |
| first_indexed | 2024-03-06T02:13:03Z |
| format | Article |
| id | uitm.eprints-9958 |
| institution | Universiti Teknologi MARA |
| language | English |
| last_indexed | 2024-03-06T02:13:03Z |
| publishDate | 2016 |
| publisher | Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA |
| record_format | dspace |
| spelling | uitm.eprints-99582020-04-19T02:09:56Z https://ir.uitm.edu.my/id/eprint/29958/ Transfer pricing practices: empirical evidence from manufacturing companies in Indonesia / Batsyeba Sundari and Yugi Susanti. apmaj Sundari, Batsyeba Susanti, Yugi Management. Industrial Management Pricing Managerial accounting 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 the multinational manufacturing company listed on the Indonesia Stock Exchange in the 2012-2014 periods, amounting to 111. The analysis technique used in this research is a logistic regression. The results of this study showed that the taxes and foreign ownership have a significant positive effect on the company's decision to transfer pricing while the bonus plan and debt covenant do not significantly influence the company's decision to transfer pricing. Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2016-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/29958/1/29958.pdf Transfer pricing practices: empirical evidence from manufacturing companies in Indonesia / Batsyeba Sundari and Yugi Susanti. (2016) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29/>, 11 (2). pp. 25-39. ISSN 2550-1631 |
| spellingShingle | Management. Industrial Management Pricing Managerial accounting Sundari, Batsyeba Susanti, Yugi Transfer pricing practices: empirical evidence from manufacturing companies in Indonesia / Batsyeba Sundari and Yugi Susanti. |
| title | Transfer pricing practices: empirical evidence from manufacturing companies in Indonesia / Batsyeba Sundari and Yugi Susanti. |
| title_full | Transfer pricing practices: empirical evidence from manufacturing companies in Indonesia / Batsyeba Sundari and Yugi Susanti. |
| title_fullStr | Transfer pricing practices: empirical evidence from manufacturing companies in Indonesia / Batsyeba Sundari and Yugi Susanti. |
| title_full_unstemmed | Transfer pricing practices: empirical evidence from manufacturing companies in Indonesia / Batsyeba Sundari and Yugi Susanti. |
| title_short | Transfer pricing practices: empirical evidence from manufacturing companies in Indonesia / Batsyeba Sundari and Yugi Susanti. |
| title_sort | transfer pricing practices empirical evidence from manufacturing companies in indonesia batsyeba sundari and yugi susanti |
| topic | Management. Industrial Management Pricing Managerial accounting |
| url | https://ir.uitm.edu.my/id/eprint/29958/1/29958.pdf |
| work_keys_str_mv | AT sundaribatsyeba transferpricingpracticesempiricalevidencefrommanufacturingcompaniesinindonesiabatsyebasundariandyugisusanti AT susantiyugi transferpricingpracticesempiricalevidencefrommanufacturingcompaniesinindonesiabatsyebasundariandyugisusanti |