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The determinant of transfer pricing in Indonesian multinational companies: Moderation effect of tax expenses
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The determinant of transfer pricing in Indonesian multinational companies: Moderation effect of tax expenses (2022)The determinant of transfer pricing in In…Pengaruh Pajak, Intangible Assets, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing (2020)Pengaruh Pajak, Intangible As…Financial Derivatives, Financial Leverage, Intangible Assets, and Transfer Pricing Aggressiveness: Evidence from Indonesian Companies (2020)Financial Derivatives, Financ…The Effect Of Tax, Tunneling Incentive, Bonus Mechanisms, And Firm Size on Transfer Pricing (Indonesian Evidence) (2019)The Effect Of Tax, Tunneling …Pajak, Mekanisme Bonus dan Transfer Pricing (2019)Pajak, Mekanisme Bonus dan Tr…Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing (2018)Tax Minimization sebagai Pemo…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 (2018)Pengaruh Perencaan Pajak, Tun…PENGARUH PAJAK, MEKANISME BONUS, DAN TUNNELING INCENTIVE PADA INDIKASI MELAKUKAN TRANSFER PRICING (2017)PENGARUH PAJAK, MEKANISME BON…Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives (2016)Multinational transfer pricin…The Impact of Taxes on Bilateral Royalty Flows (2015)The Impact of Taxes on Bilate…PENENTU BESARAN TRANSAKSI PIHAK BERELASI: TATA KELOLA, TINGKAT PENGUNGKAPAN, DAN STRUKTUR KEPEMILIKAN (2015)PENENTU BESARAN TRANSAKSI PIH…Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms (2013)Determinants of transfer pric…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Econometric Analysis of Cross Section and Panel Data (2001)The Log of Gravity (2006)The immeasurable tax gains by Dutch shell companies (2021)The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis (2005)Long-Run Corporate Tax Avoidance (2008)What Matters in Corporate Governance? 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(2002)Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location (2003)A review of tax research (2010)Pengaruh Beban Pajak, Mekanisme Bonus, Exchange Rate, dan Intangible Asset terhadap Keputusan Transfer Pricing (2023)Non-arm's-length transactions, offshore financial centres, transfer pricing agreements and corporate cash holdings: Evidence from U.S. multinational corporations (2024)The Role of Related Party Transaction and Earning Management in Reducing Tax Aggressiveness (2019)The Effect of Tunneling Incentive to Transfer Pricing Decision with Tax Minimization As a Moderating Variable (2020)TRANSAKSI DENGAN PIHAK BERELASI DAN PRAKTIK TRANSFER PRICING DI INDONESIA (2021)The Influence of Liquidity,Profitability,Intensity Inventory,Related Party Debt,And Company Size To Aggressive Tax Rate (2019)The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness (2022)KEPUTUSAN HARGA TRANSFER: PERAN TUNNELING INCENTIVE DAN MINIMASI PAJAK (2021)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2013Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms118 cited
  • 2017PENGARUH PAJAK, MEKANISME BONUS, DAN TUNNELING INCENTIVE PADA INDIKASI MELAKUKAN TRANSFER PRICING67 cited
  • 2016Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives46 cited
  • 2019Pajak, Mekanisme Bonus dan Transfer Pricing35 cited
  • 2020Financial Derivatives, Financial Leverage, Intangible Assets, and Transfer Pricing Aggressiveness: Evidence from Indonesian Companies28 cited
  • 2018Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing27 cited
  • 2015The Impact of Taxes on Bilateral Royalty Flows26 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
  • 2015PENENTU BESARAN TRANSAKSI PIHAK BERELASI: TATA KELOLA, TINGKAT PENGUNGKAPAN, DAN STRUKTUR KEPEMILIKAN20 cited
  • 2020Pengaruh Pajak, Intangible Assets, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing18 cited
  • 2019The Effect Of Tax, Tunneling Incentive, Bonus Mechanisms, And Firm Size on Transfer Pricing (Indonesian Evidence)15 cited

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