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Pengaruh 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 2014-2016

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
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2010Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of the Transfer Pricing Behavior of Chinese-Listed Companies128 cited
2017PENGARUH PAJAK, MEKANISME BONUS, DAN TUNNELING INCENTIVE PADA INDIKASI MELAKUKAN TRANSFER PRICING67 cited
2016Privatization, tunneling, and tax avoidance in Chinese SOEs48 cited
2016Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives46 cited
2000ASPEK PERPAJAKAN DALAM PRAKTEK TRANSFER PRICING28 cited

Cited by

2021The Determinants of Manufacturing Firms' Transfer Pricing Decisions in Indonesia13 cited
2023MANAJEMEN LABA, TRANSFER PRICING, DAN PENGHINDARAN PAJAK SEBELUM DAN PADA MASA PENDEMI COVID-1913 cited

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