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Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives

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2010

Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of the Transfer Pricing Behavior of Chinese-Listed Companies

128 cited

2013Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms118 cited

Cited by

2020Financial Derivatives, Financial Leverage, Intangible Assets, and Transfer Pricing Aggressiveness: Evidence from Indonesian Companies28 cited
2020Transfer pricing practices and specific anti-avoidance rules in Asian developing countries25 cited
2020Penelitian Transfer Pricing di Indonesia: Sebuah Studi Kepustakaan25 cited
2023Transfer pricing practices in multinational corporations and their effects on developing countries' tax revenue: a systematic literature review23 cited
2021Financial constraints and tax planning activity: empirical evidence from Ghanaian banking sector22 cited
2018Pengaruh Perencaan Pajak, Tunnneling Incentive dan Aset Tidak Berwujud Terhadap Perilaku Transfer Pricing pada Perusahaan Manufaktur yang Memiliki Hubungan Istimewa yang Terdaftar di Bursa Efek Indonesia Periode 2014-201622 cited
2021Transfer pricing auditing and tax forestalling by Multinational Corporations: A game theoretic approach19 cited
2020PENGARUH PAJAK, TUNNELING INCENTIVE, DEBT COVENANT DAN PROFITABILITAS TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING18 cited
2022Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia?16 cited
2021Effect of earnings management and deferred tax on tax avoidance: Evidence using modified Jones model algorithm15 cited