29   Artículos

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en línea
Ade Maya Saraswati     Pág. 151 - 161
Abstract: This research aims to analyse the effect of tax and tunnelling incentive to transfer pricing with good corporate governance as a moderating variable. This research focuses on all mining companies listed on the Indonesian Stock Exchange in the p... ver más
Revista: Jurnal Economia    Formato: Electrónico

 
en línea
Anatol Melega,Marioara Molociniuc Hritcan,Anamaria Geanina Macovei    
Transfer pricing is a real challenge for both tax regulators and multinationals who use this procedure, in most cases to erode the tax base. The purpose of this paper is to analyse the tax practices and regulations of countries applying OECD transfer pri... ver más
Revista: Studies and Scientific Researches: Economics Edition    Formato: Electrónico

 
en línea
Marheni Marheni,(IAIN Syaikh Abdurrahman Siddik Bangka BelitungIndonesia)Yunita Maharani,(STIE IBEK PangkalpinangIndonesia)Liya Ermawati,(UIN Raden Intan LampungIndonesia)     Pág. 198 - 211
The aims of study were 1) to analyze the effect of Good Corporate Governance (GCG) on transfer pricing; 2) Analyzing the effect of tunneling incentive on transfer pricing and 3) Analyzing the effect of leverage on transfer pricing. The research populatio... ver más
Revista: Integrated Journal of Business and Economics    Formato: Electrónico

 
en línea
Zeki Dogan,Ali Deran,Ayse Gul Koksal     Pág. 734 - 742
One of the main problems of multinational companies occurs while determining the transfer pricing methodology on transfer pricing. Nevertheless, there are many different factors that influence the transfer prices. These factors can be classified as legal... ver más
Revista: International Journal of Economics and Financial Issues    Formato: Electrónico

 
en línea
Ljilja Antic,Tatjana Jovanovic,Jana Guduric     Pág. 27 - 39
The issue of transfer pricing in multinational companies assumes strategic importance in modern business conditions. Evaluation of performance and goal congruence of all supsidiaries and multinational companies as a whole are determined by the applied ru... ver más
Revista: Facta Universitatis. Series: Economics and Organization    Formato: Electrónico

 
en línea
Dimas Eko Wahyudi,Sutrisno T,Mohammad Khoiru Rusydi     Pág. in press
This research aims to analyze and empirically prove the effects of firm size, profitability, and leverage on transfer pricing aggressiveness moderated by corporate governance. It used a sample consisting of 73 multinational firms listed in both www.idx.c... ver más
Revista: Journal of Economics, Business & Accountancy    Formato: Electrónico

 
en línea
Dimas Eko Wahyudi,Sutrisno T,Mohammad Khoiru Rusydi     Pág. 23 - 33
This research aims to analyze and empirically prove the effects of firm size, profitability, and leverage on transfer pricing aggressiveness moderated by corporate governance. It used a sample consisting of 73 multinational firms listed in both www.idx.c... ver más
Revista: Journal of Economics, Business & Accountancy    Formato: Electrónico

 
en línea
Mokhamad Khoirul Huda,Ninis Nugraheni,Kamarudin Kamarudin     Pág. 139 - 143
This paper aims to analyze Indonesia taxation system in term of transfer pricing transaction held by multinational enterprises cooperating with affiliated ones overseas. As the consequence of transfer pricing, the government has a decreasing potential in... ver más
Revista: International Journal of Economics and Financial Issues    Formato: Electrónico

 
en línea
A. A.P.C. Geboers,E. O. Uliana,P. B. Dugmore    
AbstractThe use of transfer pricing among certain sectors of the JSE is investigated by means of a questionnaire survey. Information regarding the transfer pricing methods used and the management control systems applicable to those prices was requested. ... ver más
Revista: South African Journal of Business Management    Formato: Electrónico

 
en línea
Marius Sorin Ciubotariu    
Revista: USV Annals of Economics and Public Administration    Formato: Electrónico

 
en línea
Marius Sorin Ciubotariu    
Revista: USV Annals of Economics and Public Administration    Formato: Electrónico

 
en línea
Supriyati Supriyati, Dewi Murdiawti, Kadek Pranetha Prananjaya     Pág. 289 - 302

 
en línea
Supriyati Supriyati, Dewi Murdiawti, Kadek Pranetha Prananjaya     Pág. 289 - 302

 
en línea
Anny Widiasmara,Ika Purwaningsih    
The purpose of this study is to provide empirical evidence on the influence of taxes, tunneling incentives for income shifting, financial reporting and intangible assets on transfer pricing decisions. The data used is secondary data in the form of annual... ver más
Revista: Studies and Scientific Researches: Economics Edition    Formato: Electrónico

 
en línea
Valeriia Fesenko,Olena Vakulchyk,Olexandr Guba,Serhii Ostapchuk,Iryna Babich     Pág. 2417 - 2434
Revista: Independent Journal of Management & Production    Formato: Electrónico

 
en línea
Ardiani Ika Sulistyawati,Aprih Santoso,Liana Rokhawati     Pág. 16 - 27
This study aims to verify and analyze the effect of tax minimization, tunneling incentive and bonus mechanisms against the decision of transfer pricing. The population in this study are all companies registered in the Indonesia Stock Exchange unless the ... ver más
Revista: Jurnal Accountability    Formato: Electrónico

 
en línea
Ardiani Ika Sulistyawati,Aprih Santoso,Liana Rokhawati     Pág. 16 - 27
This study aims to verify and analyze the effect of tax minimization, tunneling incentive and bonus mechanisms against the decision of transfer pricing. The population in this study are all companies registered in the Indonesia Stock Exchange unless the ... ver más
Revista: Jurnal Accountability    Formato: Electrónico

 
en línea
Jin Ulmer, Jack Ethridge, Treba Marsh    
Revista: Journal of Business Case Studies (JBCS)    Formato: Electrónico

 
en línea
Aida Yulia,Nurul Hayati,Rulfah M. Daud     Pág. 175 - 181
The objective of this research is to examine the effects of tax, foreign iownership, and firm size on the application of transferi pricing in the manufacturing companies listed on Indonesia Stock Exchange during 2013-2017. This study is hypothesis-testin... ver más
Revista: International Journal of Economics and Financial Issues    Formato: Electrónico

 
en línea
Wei Jiang and Rainer Marggraf    
Freshwater is fundamental for all aspects of human well-being and sustainable development. The supply of freshwater resource largely depends on the natural water cycle, leading to extremely unequal distribution over the world. This uneven distribution an... ver más
Revista: Water    Formato: Electrónico

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