SOME FACTORS THAT AFFECT TRANSFER PRICING DECISION

Resa Pide Pratama Septiyani · Wita Ramadhanti · Yudha Aryo Sudibyo

13 citations0/0 files storedSAR (Soedirman Accounting Review) Journal of Accounting and Business

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Taxation and Avoidance Taxation and Legal Issues Corporate Governance and Financial Management

Abstract

The objectives of this research is to analyze the effect of tax minimization, firm size, foreign ownership bonus mechanism, and exchange rate on transfer pricing decision in multinational company engaged in manufacturing that listed on Indonesia Stock Exchange from the year of 2015 to 2016. Sampling method in this study is using purposive sampling using 8 criterias that have been determined. The result of binary regression analysis shows that only tax minimization that has positive effect on transfer pricing decision. While the others variable which are, firm size, foreign ownership, bonus mechanism, and exchange rate do not has an effect on transfer pricing decision.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 13 citations exist upstream.

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1997A Survey of Corporate Governance 2012Metode Penelitian Bisnis 2016Research methods for the behavioral sciences 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*2007Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective 2019Perpajakan : Teori dan Kasus 2006Transfer Pricing by U.S.-Based Multinational Firms

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.