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Journal articles on the topic 'Transfer pricing'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Saputra, Gani. "Pengaruh Pajak, Ukuran Perusahaan, Profitabilitas Terhadap Transfer Pricing Dengan Leverage Sebagai Variabel Moderasi (Stusi Empiris Perusahaan Manufaktur Sektor Makanan dan Minuman Tahun 2017-2021)." Jurnal Literasi Akuntansi 3, no. 1 (2023): 10–21. http://dx.doi.org/10.55587/jla.v3i1.88.

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Purpose: This study aims to show the effect of tax, company size and profitability on transfer pricing with leverage as a moderating variable. The nature of this research is quantitative. Methot: The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021 and there are 40 companies. The research sample used purposive sampling and obtained 15 companies. This research uses secondary data in the form of financial reports and company annual financial reports which are downloaded from www.idx.co.id and the website of each

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2

Nerudová, D., and V. Solilová. "Transfer pricing in agricultural enterprises." Agricultural Economics (Zemědělská ekonomika) 57, No. 7 (2011): 311–21. http://dx.doi.org/10.17221/84/2010-agricecon.

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International tax issues already have not been problems of multinational enterprises. The effect of globalization and international business development causes that many small and medium size firms including agricultural entities are now engaged in the cross-border transactions and have to face the international tax issues. One of the important areas of international taxes is transfer pricing. The transactions between these persons should be assessed at their arm's length price according to the arm's length principle (internationally accepted standard) as the price which would have been agreed

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3

Melnychenko, Ruslan, Kateryna Pugachevska, and Kyrylo Kasianok. "Tax control of transfer pricing." Investment Management and Financial Innovations 14, no. 4 (2017): 40–49. http://dx.doi.org/10.21511/imfi.14(4).2017.05.

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The subject of the scientific work is analysis of the essence of the “transfer pricing” concept. It has been proven that transfer pricing is an economic and legal tool used by business entities for their tax burden optimization. It has been concluded that the concept “transfer price” means the price generated by multinational corporations in the process of commercial activity between the affiliated companies located in different countries and, correspondingly, different tax jurisdictions. In essence, transfer pricing means intra-company pricing of goods transferred between the enterprise subdi

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4

Bokšová, Jiřina. "Transfer Pricing." Český finanční a účetní časopis 2007, no. 2 (2007): 28–33. http://dx.doi.org/10.18267/j.cfuc.219.

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5

Majmudar, Jalpa. "Transfer Pricing." Ushus - Journal of Business Management 3, no. 1 (2006): 66–75. http://dx.doi.org/10.12725/ujbm.4.8.

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Finance Act, 2001 has defined a hitherto ill-defined section/piece(?) of IT Act, 1961, ie., Transfer Pricing. This has enabled the tax laws dealing with International Transactions to effectively deal with the same.

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6

Caraccioli, Ivo. "Transfer Pricing Audits: Suitability of Transfer Pricing Documentation." Intertax 45, Issue 6/7 (2017): 501–6. http://dx.doi.org/10.54648/taxi2017042.

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Article 26 of Legislative Decree No. 78/2010 introduced in Italy a rewarding regime related to the non-application of penalties involving intercompany transfer pricing adjustments in connection with taxpayer’s submission to the Tax Authorities of ‘suitable’ documentation to support taxpayer’s transfer pricing policies. Assessment on the ‘suitability’ of such documentation by Tax Inspectors has given rise to a variety of critical issues in the last few years.

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7

Chan, K. Hung, Agnes W. Y. Lo, and Phyllis Lai Lan Mo. "Managerial Autonomy and Tax Compliance: An Empirical Study on International Transfer Pricing." Journal of the American Taxation Association 28, no. 2 (2006): 1–22. http://dx.doi.org/10.2308/jata.2006.28.2.1.

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This paper examines the impact of managerial autonomy on tax compliance in an international transfer pricing context. Specifically, we study whether foreign subsidiaries' autonomy in making pricing and sourcing decisions on intrafirm transfers affect their profit shifting through international transfer pricing. We measure transfer pricing noncompliance in terms of tax audit adjustments made by tax authorities. Based on a sample of 163 transfer pricing audits on foreign investment enterprises (FIEs) in China, we find that tax audit adjustments for FIEs that have autonomy in setting transfer pri

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8

Muzychuk, Mariana I. "Risk Assessment Methods of Transfer Pricing." Business Inform 8, no. 547 (2023): 254–63. http://dx.doi.org/10.32983/2222-4459-2023-8-254-263.

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Transfer pricing is one on the greatest problem of the global system of taxation and therefore the efficient TP tax control is of special importance. As the risk-oriented approach allows to improve the TP tax control, tax administrations as well as businesses should apply and develop it for the timely risks identification. This assumption is based on the review of foreign and domestic scientific literature provided in this article. This study aims to analyze the significance of TP risk management system and its impact on the TP tax control and voluntary tax compliance as well as to develop pro

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9

Holtzman, Yair, and Paul Nagel. "An introduction to transfer pricing." Journal of Management Development 33, no. 1 (2014): 57–61. http://dx.doi.org/10.1108/jmd-11-2013-0139.

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Purpose – The purpose of this paper is to introduce transfer pricing to a broader community of business leaders who might not be familiar with the importance of this concept. Transfer pricing is a term used to describe inter-company pricing arrangements relating to transactions between related business entities. These can include transfers of intellectual property, tangible goods, services, and loans or other financing transactions. Why is Transfer Pricing Important? The potential for US federal business tax reform and the rigorous pursuit of transfer pricing adjustments by foreign countries a

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10

Clarabella, Angelina, and Edi Pranoto. "JURIDICIAL ANALYSIS OF TRANSFER PRICING DOCUMENTS IN RESPECT OF TAX AVOIDANCE FOR MULTINATIONAL COMPANIES." UNTAG Law Review 5, no. 2 (2021): 49. http://dx.doi.org/10.56444/ulrev.v5i2.2657.

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<span class="fontstyle0">Essential principle within business world definitely would be maximizing profit and minimizing capital. Hence many companies would struggle<br />and develop their own ways to avoid taxes as much as they could. Tax avoidance which is taken illegally would disrupt government's revenue indeed. This paper discusses normative juridical approach to examine problems as 1. How does transfer pricing documents could help to diagnose tax avoidance practice within companies? 2. How to prevent the occurrence of transfer pricing's shortcomings? This would highlight the t

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11

Illahi, Ilham, Nini Sumarni, and Zikrawahyuni Maiza. "Transfer pricing and tax avoidance: Moderating role of audit quality." JIFA (Journal of Islamic Finance and Accounting) 5, no. 2 (2023): 89–97. http://dx.doi.org/10.22515/jifa.v5i2.6537.

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Transfer pricing can confer advantages to companies, such as enhancing their business competitiveness and facilitating internal fund transfers. However, in practical application, companies also exploit transfer pricing for the purpose of tax avoidance, aiming to minimize their tax liabilities. Consequently, this practice has been observed to have adverse implications for the state, specifically in terms of reduced tax revenue. To explore the impact of transfer pricing on tax avoidance, researchers undertook an empirical examination. They introduced the variable of audit quality as a moderator

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12

Olika, Daniel, and Ilemobade Olateru-Olagbegi. "Assessing the Transfer Pricing Disputes Framework in Nigeria." Business Law Review 43, Issue 2 (2022): 65–76. http://dx.doi.org/10.54648/bula2022010.

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Transfer pricing, from documentation to audit, can be complicated and costly. Despite the release of transfer pricing regulations and increased scrutiny over intercompany dealings, the revenue authorities and taxpayers still disagree over various aspects of transfer pricing documentation. This situation necessitated the creation of various transfer pricing dispute resolution and dispute prevention mechanisms in jurisdictions across the globe. The Organization for Economic Cooperation and Development (OECD) has set the global standards on the mechanisms for transfer pricing dispute resolution/p

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13

DWORIN, LOWELL. "TRANSFER PRICING ISSUES." National Tax Journal 43, no. 3 (1990): 285–91. http://dx.doi.org/10.1086/ntj41788846.

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14

Sansing, Richard. "International Transfer Pricing." Foundations and Trends® in Accounting 9, no. 1 (2014): 1–57. http://dx.doi.org/10.1561/1400000037.

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15

Kujawski, Jarosław. "MULTIPLE TRANSFER PRICING." PRACE NAUKOWE UNIWERSYTETU EKONOMICZNEGO WE WROCŁAWIU, no. 513 (2018): 253–64. http://dx.doi.org/10.15611/pn.2018.513.23.

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16

Schlossmacher, Stefan. "Insurance Transfer Pricing." Intertax 27, Issue 1 (1999): 30–33. http://dx.doi.org/10.54648/taxi1999005.

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17

Kostenko, Yu O. "Transfer Pricing Monitoring." Law and Society, no. 5 (2024): 246–54. https://doi.org/10.32842/2078-3736/2024.5.36.

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18

Schöler, Carina. "Transfer Pricing Manager." Controlling 25, no. 11 (2013): 644–45. http://dx.doi.org/10.15358/0935-0381_2013_11_644.

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19

Alles, Michael, and Srikant Datar. "Strategic Transfer Pricing." Management Science 44, no. 4 (1998): 451–61. http://dx.doi.org/10.1287/mnsc.44.4.451.

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20

Ronen, Joshua. "Transfer pricing reconsidered." Journal of Public Economics 47, no. 1 (1992): 125–36. http://dx.doi.org/10.1016/0047-2727(92)90008-4.

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21

Balkish, Renata Violetta, Trijoko Prasetyo, and Basuki Wibowo. "ANALISIS HUBUNGAN MANAJEMEN PAJAK, SELISIH KURS DAN KEPEMILIKAN ASING DENGAN TRANSFER PRICING PERUSAHAAN." Jurnal Akuntansi dan Keuangan 25, no. 1 (2020): 43–53. http://dx.doi.org/10.23960/jak.v25i1.194.

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Transfer pricing is the company's policy in determining the transfer price of related parties transaction. The purposed of this research is to get empirical evidence about the correlation of tax management, exchange rate, and foreign ownership with transfer pricing’s company. Independent variables used in this research are tax management, exchange rate and foreign ownership. Dependent variable of this research is transfer pricing. The population in this research are mining companies and miscellaneous industries listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The method used for dete

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22

Hanninen, Aleksei. "To What Extent Business Restructurings Fall within the Scope of Transfer Pricing Regulations in Russia?" Intertax 43, Issue 11 (2015): 742–55. http://dx.doi.org/10.54648/taxi2015069.

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While Russia's new transfer pricing rules regulated in Chapter V.1 of the Tax Code definitely provide improvements to several transfer pricing issues, many interesting and timely transfer pricing questions, in particular business restructurings, still remain unsolved in the Tax Code. As transfer pricing of business restructurings has not been directly discussed in the Russian case law either, the current legal state in this respect should be considered very ambiguous. In this article, I will discuss to what extent business restructurings may fall within the scope of transfer pricing regulation

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23

Khris, Barnes, and Messina Whiteside. "Transfer Pricing: Purpose of Determination and Factors Affecting Transfer Pricing Determination." Journal Dimensie Management and Public Sector 1, no. 2 (2020): 27–34. http://dx.doi.org/10.48173/jdmps.v1i2.48.

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The study discusses several things, including the factors that influence the determination of transfer pricing and the methods used in determining transfer pricing. Factors that influence transfer pricing include tax considerations, dance calculations, competitive factors, environmental risk, calculation of performance appraisals and accounting contributions. The method used in determining transfer pricing. Methods in determining transfer pricing include traditional methods, traditional methods consist of several ways including the comparable uncontrolled price method, cost-plus method, and re

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24

Jafri, Hasan Effendi, and Elia Mustikasari. "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." Berkala Akuntansi dan Keuangan Indonesia 3, no. 2 (2018): 63. http://dx.doi.org/10.20473/baki.v3i2.9969.

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This aim of this research is testing effect of tax planning, incentive tunneling and intangible assets to transfer pricing behavior as measured by sales of related parties divided by sales of non-related parties. Tax planning is measured by Cash ETR, incentive tunneling measured by related party parties divided by total assets and intangible assets measured by total intangible assets divided by total sales. The population in this study is a manufacturing company listed on the Indnesia Stock Exchange 2014-2016. Determination of selected sample in research using purposive sampling method. Examin

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25

Hutajulu, Dual Saper, and Khomsiyah Khomsiyah. "The Influence of Salaries, Production Costs and Tax Costs on Transfer Pricing in Companies Registered at Bureau Van Dijk-Osiris In 2022." Jurnal Indonesia Sosial Sains 4, no. 09 (2023): 948–68. http://dx.doi.org/10.59141/jiss.v4i09.892.

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This study aims to determine the influence of Salary Expenses, Production Costs and Tax Expenses partially and simultaneously on Transfer Pricing, while the object of this study is a multinational company (Tbk) which is listed on the Van Dijk-Osiris Bureau 2022. Salary has a positive relationship to Transfer Pricing, so Salary Expense has no effect on Transfer Pricing which illustrates that when Salary Expense increases then Transfer Pricing practice decreases. This study aims to determine the influence of Salary Expenses, Production Costs and Tax Expenses partially and simultaneously on Trans

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26

Kumar, Manoj. "Sub-Supplier's Decision Affect Supply Chain Performance." International Journal of Applied Logistics 6, no. 2 (2016): 1–32. http://dx.doi.org/10.4018/ijal.2016070101.

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This paper studies how transfer pricing schemes interact with sub suppliers' opportunistic behaviors to affect supply chain performance. Effective supply chain management requires careful consideration of sub-suppliers', especially with respect to transfer pricing issues. Firms increasingly approach their sub-suppliers to drive compliance with firms' defined transfer pricing schemes. The paper models the supply chain incorporating asymmetric information among all the parties, supplier's innovation activities, sub suppliers' corruption possibility, and transfer pricing schemes. It examines the

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27

Momsen, J. H. "Transfer Pricing in Australia – Documenting and Defending Your Transfer-Pricing Policy." Intertax 27, Issue 4 (1999): 136–48. http://dx.doi.org/10.54648/taxi1999025.

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28

Apriyanti, Hani Werdi, Suzana Sulaiman, and Adibah Jamaluddin. "Conceptualizing the MNEs Transfer Pricing Behavior: Indonesian Tax Authority Perspective." Accounting and Finance Research 13, no. 2 (2024): 119. http://dx.doi.org/10.5430/afr.v13n2p119.

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Indonesian tax authorities currently encounter a lack of cooperative compliance among companies engaged in transfer pricing practices with their affiliated entities across borders. Transfer pricing is commonly associated with tax purposes, such as tax planning or avoidance, which is considered standard practice for business entities. Hence, there is a significant necessity to assess and evaluate the prevalence of tax planning or avoidance through transfer pricing in multinational enterprises operating in Indonesia. To gauge the extent of transfer pricing used for tax avoidance purposes, this s

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Dinca, Mimar Husnaliana, and Vita Elisa Fitriana. "DO R&D EXPENDITURE, MULTINATIONALITY AND CORPORATE GOVERNANCE INFLUENCE TRANSFER PRICING AGGRESSIVENESS?" JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 5, no. 2 (2019): 102. http://dx.doi.org/10.31289/jab.v5i2.2633.

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This research aims to examine the influence of R&amp;D expenditure, multinationality and corporate governance (independent commissioners and shareholders ownership) toward transfer pricing aggressiveness. The prior study recommends determining the factors that affecting transfer pricing aggressiveness in different jurisdictions. Transfer pricing aggressiveness in this research is shown by transfer pricing index, which is the disclosure of transactions with related parties relating to transfer pricing. This research uses 63 multinational companies listed on Indonesia Stock Exchange from 201

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30

Moshkovska, Olena. "Main methodological principles of transfer pricing rules for financial transactions of the enterprises." Galic'kij ekonomičnij visnik 78-79, no. 5-6 (2022): 65–74. http://dx.doi.org/10.33108/galicianvisnyk_tntu2022.05_06.065.

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The article examines the theoretical aspects of transfer pricing in Ukraine. Threats of offshoring the banking system of Ukraine to create conditions for the abuse of transfer pricing in order to optimize taxation are considered. The rules of transfer pricing for financial transactions were studied and systematized based on the study of the recommendations of the Organization for Economic Cooperation and Development. Goal. The purpose of the study is to systematize the rules of transfer pricing for financial transactions in Ukraine to minimize the conditions for the erosion of the tax base of

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31

Aulia, Sandra. "Comparative Studies of Tax Administration on Transfer Pricing." Journal of Governance and Administrative Reform 5, no. 1 (2024): 39–51. http://dx.doi.org/10.20473/jgar.v5i1.57398.

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Abstract Transfer pricing practices are employed for tax avoidance by shifting profits through transactions with related parties. This study aims to provide recommendations for Indonesia's transfer pricing tax administration by examining the transfer pricing practices of Australia, the United Kingdom, the United States, China, Japan, Singapore, and South Africa. This research adopts a qualitative approach using literature review and descriptive statistics from the countries included in the study sample. The findings of this study indicate ten considerations for reconstructing transfer pricing

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32

Putra, Rio Johan, and Amalia Astani Rizkillah. "The Effect of Bonus Mechanisms, Good Corporate Governance on Transfer Princing with Tax Avoidance as Moderating." International Journal of Industrial Management 14, no. 1 (2022): 543–57. http://dx.doi.org/10.15282/ijim.14.1.2022.7495.

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The purpose of this study is to examine the effect of the bonus mechanism, good corporate governance on transfer pricing with tax avoidance as a moderating variable. The research method used is quantitative with data collection through the official website of the Indonesian Stock Exchange (IDX) or the Indonesian Stock Exchange (IDX). The sampling method used is purposive sampling in which the determination of the sample is based on certain criteria. The results of the sample obtained were 10 companies in the food and beverage sub-sector listed on the Indonesian stock exchange in 2016 – 2020. T

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Kurnila, Alvia, Denny putri Hapsari, and Santi Octaviani. "Pengaruh Beban Pajak, Kepemilikan Asing, dan Ukuran Perusahaan Terhadap Transfer Pricing." "LAWSUIT" Jurnal Perpajakan 3, no. 1 (2024): 54–64. http://dx.doi.org/10.30656/lawsuit.v3i1.1385.

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Penelitian ini bertujuan untuk memperoleh bukti empiris tentang Beban Pajak, Kepemilikan Asing, dan Ukuran Perusahaan terhadap Transfer Pricing. Variabel independen yang digunakan adalah Beban Pajak, Kepemilikan Asing, dan Ukuran Perusahaan. Variabel dependen yang digunakan adalah Transfer Pricing Populasi dalam penelitian ini adalah perusahaan makanan & minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2013-2017. Sampel yang dikumpulkan menggunakan metode Purposive Sampling. Total 10 perusahaan ditentukan sebagai sampel. Metode analisis penelitian ini menggunakan regresi l

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Marheni, Marheni, Yunita Maharani, and Liya Ermawati. "TRANSFER PRICING MULTINATIONAL COMPANIES IN INDONESIA: THE ROLE OF GOOD CORPORATE GOVERNANCE (GCG), TUNNELING INCENTIVE AND LEVERAGE." Integrated Journal of Business and Economics 6, no. 3 (2022): 198. http://dx.doi.org/10.33019/ijbe.v6i3.506.

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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 population were multinational companies in the manufacturing sector in Indonesia at 2010-2019. Methods of analysis used multiple regression analysis. The results showed that 1) GCG had a positive and significant effect on the company's transfer pricing. Hypothesis H1 which states that GCG had a positive effect on the company's transfer pricing is proven

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Huang, Chung-Jian, Chau-Jung Kao, So-De Shyu, and Chao-Hung Yu. "Transfer Pricing of Taiwan's Listing/OTC Enterprises Between Mainland China and Taiwan: Quantile Regression Analysis." Review of Pacific Basin Financial Markets and Policies 14, no. 01 (2011): 129–51. http://dx.doi.org/10.1142/s0219091511002160.

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The main purpose of this paper is to explore the issue of enterprise's transfer pricing which has been noticed by tax administrations of many nations in recent years. The academia has also striven to develop models for interpreting transfer pricing and assessing transfer pricing profit of enterprises. A precise model is applied in this study to interpret enterprise's transfer pricing in practice. Furthermore, this model is also used to assess the transfer pricing profit of listing/OTC electronics companies in Taiwan and study the factors affecting transfer pricing profit. The empirical results

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36

Durán Rojo, Luis, and Paul Nina Nina. "The Use of Paragraphs 1.119 to 1.128 of the 2017 OECD Transfer Pricing Guidelines for the Application of Transfer Pricing Rules." Intertax 48, Issue 6/7 (2020): 616–23. http://dx.doi.org/10.54648/taxi2020056.

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This article aims to analyse the paragraphs 1.119 to 1.128 of the 2017 OECD Transfer Pricing Guidelines and their relation to the comparability analysis, sham transactions and domestic anti-avoidance rules. For this purpose, the authors discuss the nature of the transfer pricing rules, the limits of the OECD transfer pricing guidelines to the application of transfer pricing rules and the main features of the comparability analysis, sham transactions and the anti-avoidance rules. It is concluded that part of these paragraphs contains recommendations that exceed the purpose of the transfer prici

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37

Borkowski, Susan C., and Mary Anne Gaffney. "Proactive Transfer Pricing Risk Management in PATA Countries." Journal of International Accounting Research 13, no. 2 (2014): 25–55. http://dx.doi.org/10.2308/jiar-50845.

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ABSTRACT Transnational corporations (TNCs) have long considered transfer pricing as a key tax concern. If stability in transfer pricing is a necessary condition for dynamic cross-border trading, then recent financial reporting changes, updated transfer pricing guidelines, and new reporting requirements for uncertain tax positions are destabilizing influences that must be addressed by companies in order to mitigate their transfer pricing-related exposures and risk. This study reports the results of a survey of tax executives from the four countries comprising the Pacific Association of Tax Admi

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Aliyah, Siti, and Ela Amelia. "Faktor Pendorong Perusahaan Melakukan Transfer Pricing." Jurnal Rekoginisi Ekonomi Islam 2, no. 02 (2023): 27–40. http://dx.doi.org/10.34001/jrei.v2i02.675.

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Abstract This study aims to measure and analyze the effect of taxes, foreign ownership, company size and bonus mechanisms on transfer pricing in manufacturing sector companies listed on the Indonesia Stock Exchange in 2017-2020. The analytical method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing using the SPSS application. Determination of the sample in this study using purposive sampling technique so that the number of research samples obtained is 160 companies. The results of this study indicate that taxe

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Brauner, Yariv. "Formula Based Transfer Pricing." Intertax 42, Issue 10 (2014): 615–31. http://dx.doi.org/10.54648/taxi2014055.

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The article discusses the choice between the current arm's length based transfer pricing regime and a formula-based transfer pricing regime. It argues that a reform of our transfer pricing rules is imminent, even if it is not part of a comprehensive reform of the international tax regime (a necessary yet a more complex goal to meet). The article demonstrates that many of the objections to a formula-based transfer pricing reform may be valid in the context of the more comprehensive reform of the business income tax rules, but not, or to a lesser extent, in the context of the narrower transfer p

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40

Purwanto, Gresia Meriana, and James Tumewu. "PENGARUH PAJAK, TUNNELING INCENTIVE DAN MEKANISME BONUS PADA KEPUTUSAN TRANSFER PRICING PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA." Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi 14, no. 1 (2018): 47. http://dx.doi.org/10.30742/equilibrium.v14i1.412.

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The aim of this research is to test the influence of tax tunneling incentive and bonus scheme on transfer pricing decision in manufacture companies that listed at Indonesian Stock Exchange. Sample selection was using purposive sampling with final sample 44 from 2012 observation. The result shows that tax and tunneling incentive have an influence on transfer pricing decision, besides than bonus scheme doesn’t have an influence on transfer pricing decision. The determination coefficient is 31,8% that is reflect to variation of tax, tunneling and bonus scheme affect transfer pricing decision. The

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41

Adhika, Firdha Nanda, and Sartika Wulandari. "Pengaruh Beban Pajak, Mekanisme Bonus, Exchange Rate, dan Intangible Asset terhadap Keputusan Transfer Pricing." Ekonomis: Journal of Economics and Business 7, no. 1 (2023): 246. http://dx.doi.org/10.33087/ekonomis.v7i1.900.

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Business development encourages companies to grow into multinational companies whose activities are not only centered on one country. In transactions carried out by multinational companies, it is possible for companies to manipulate transfer prices (transfer pricing). The practice of transfer pricing is carried out with the hope of reducing the tax burden and also minimizing the amount of tax that must be paid to the State. The purpose of this study is to determine the effect of the tax burden, bonus mechanism, exchange rate, and intangible assets on manufacturing companies listed on the Indon

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42

Apriyanti, Hani Werdi, Suzana Sulaiman, and Adibah Jamaluddin. "Transfer pricing optimization in the developing economy: A tax consultant’s view." Corporate Governance and Organizational Behavior Review 7, no. 2 (2023): 190–96. http://dx.doi.org/10.22495/cgobrv7i2p17.

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Transfer pricing (TP) is usually used by multinational companies (MNCs) to minimize corporate tax liabilities, using affiliates. This practice involves tax consultants optimizing transfer pricing without violating the tax regulation. Tax consultants contribute to supervising companies to make transparent documentation and transfer pricing policies. This qualitative research explores the tax consultant perspective on companies’ transfer pricing optimization behaviour using planned behaviour theory. Data was collected through interviews, documentation, and observations. This research involves 5

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Setiawan, Purnama Ariska Tri, Ariyati Arfah, and Asriani Junaid. "The Effect of Profitability and Company Size on Transfer Pricing with Tax Minimization as a Moderating Variable." INVOICE : JURNAL ILMU AKUNTANSI 7, no. 1 (2025): 72–82. https://doi.org/10.26618/inv.v7i1.16649.

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This study aims to examine the effect of profitability and company size on transfer pricing, with tax minimization as a moderating variable, in mining industry companies listed on the Indonesia Stock Exchange (IDX). Using secondary data from annual reports of mining companies from 2021 to 2023, this research adopts a purposive sampling method to select relevant samples. The study employs descriptive statistical analysis and Partial Least Squares (PLS) for hypothesis testing. The findings reveal that profitability has a positive and significant effect on transfer pricing, indicating that more p

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Saraswati, Ade Maya. "Determinants of Transfer Pricing Decisions in Mining Companies Listed on the Indonesian Stock Exchange." Jurnal Economia 17, no. 2 (2021): 151–61. http://dx.doi.org/10.21831/economia.v17i2.33818.

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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 period from 2014-2018 by using the purposive sampling technique to determine the sample. There are 90 data observations used as the sample and analysed by using logistic regression and moderation regression analysis, with the help of the SPSS 20 program. The research result shows that tax has a positive effect on the decision of transfer pricing

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Murtanto, Murtanto, and Bonita Bonita. "THE EFFECT OF TAX EXPENSE, BONUS MECHANISM, AND TUNNELING INCENTIVE TO TRANSFER PRICING DECISION WITH PROFITABILITY AS A MODERATING VARIABLE." Media Riset Akuntansi, Auditing & Informasi 21, no. 2 (2021): 293–308. http://dx.doi.org/10.25105/mraai.v21i2.10404.

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Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh beban pajak, mekanisme bonus, dan tunneling incentive terhadap keputusan transfer pricing pada perusahaan dan pengaruh profitabilitas sebagai variabel pemoderasi terhadap pengaruh tersebut. Data merupakan data sekunder yang diperoleh dari laporan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2020. Pemilihan sampel yang digunakan adalah metode purposive sampling dan jumlah perusahaan pertambangan sebagai sampel dalam penelitian ini adalah 14 perusahaan dengan 70 data observasi untuk 5

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Bhudiyanti, Khopifa, and Trisni Suryarini. "PENGARUH TAX HAVEN, FOREIGN OWNERSHIP, DAN INTANGIBLE ASSETS TERHADAP KEPUTUSAN TRANSFER PRICING." Nominal: Barometer Riset Akuntansi dan Manajemen 11, no. 2 (2022): 305–21. http://dx.doi.org/10.21831/nominal.v11i2.51444.

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Abstrak: Pengaruh tax haven, foreign ownership, dan intangible assets terhadap keputusan transfer pricing. Transfer pricing merupakan penetapan terhadap harga barang, jasa, maupun aset tidak berwujud yang dilakukan dari satu divisi ke divisi lain dalam perusahaan yang sama atau antar perusahaan yang saling memiliki hubungan istimewa. Motif transfer pricing yaitu untuk meminimalkan beban pajak yang ditanggung perusahaan guna mendapatkan keuntungan yang lebih tinggi. Tujuan dari penelitian ini untuk mengetahui pengaruh tax haven, foreign ownership, dan intangible assets terhadap transfer pricing

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Pramono Sari, Maylia, Alfan Budiarto, Surya Raharja, Nanik Sri Utaminingsih, and Risanda A. Budiantoro. "The determinant of transfer pricing in Indonesian multinational companies: Moderation effect of tax expenses." Investment Management and Financial Innovations 19, no. 3 (2022): 267–77. http://dx.doi.org/10.21511/imfi.19(3).2022.22.

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In calculating the transfer price of a transaction for goods, services, intangible assets, or financial transactions, a corporation has a policy known as transfer pricing. Due to its widespread abuse, transfer pricing is frequently associated with negative connotations. For example, this practice manipulates prices so that it has the potential to harm state revenues. This study uses tax expenses as a moderating variable to evaluate how intangible assets, debt covenants, and bonus systems affect the company’s decisions to use transfer pricing. This paper uses quantitative research approach with

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Dewi Astuti, Melani. "Country Note: Implementation of BEPS Recommendations in Indonesia’s New APA and Transfer Pricing Rules." Intertax 48, Issue 12 (2020): 1145–54. http://dx.doi.org/10.54648/taxi2020114.

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Indonesia has recently updated its Advance Pricing Agreement and transfer pricing regulations in order to capture the development in the business and transfer pricing. It is also aimed to align with the Base Erosion and Profit Shifting (BEPS) recommendations. The new regulation has made substantial changes to the old advance pricing agreements (APAs) and transfer pricing regulations. With regards to transfer pricing, the new regulation has made some changes pursuant to the related parties’ definition, transfer pricing methods, comparability analysis procedures, special transactions, and intang

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Omoregie, A. E., P. E. Eromosele, and F. U. Osazuwa. "AN OUTLINE OF INTERCONTINENTAL TRANSFER PRICING AND STATUTORY LAW." International Journal of Social Sciences & Economic Environment 1, no. 1 (2016): 01–12. http://dx.doi.org/10.53882/ijssee.2016.0101001.

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ABSTRACT Multinational Corporations have seen transfer pricing as a handy tool to achieving their acceptable corporate objectives to the detriment of home/host countries through unethical movement of one country’s tax revenue to another, thus, making transfer pricing a top-of-mind concern for most Countries. In an attempt to fight perceived income shifting by Multinational Corporations (MNCs), some countries have enacted transfer pricing rules which are either in accordance with the widely adopted Organization for Economic Cooperation and Development (OECD) Transfer Pricing Guidelines or far f

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Firdaus, Rayhan, and Rima Rachmawati. "ANALYSIS OF TAX BURDEN AND COMPANY SIZE AS DETERMINANTS OF TRANSFER PRICING DECISIONS." Kajian Akuntansi 25, no. 2 (2024): 288–96. https://doi.org/10.29313/kajian_akuntansi.v25i2.4967.

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Multinational companies often use transfer pricing to reduce their tax burden. This study examines the effect of tax burden and company size on the decision to engage in transfer pricing among manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. The study uses secondary data from financial reports with a multiple linear regression method. The results show that tax burden and company size influence transfer pricing. The larger the tax burden, the higher the tendency for companies to use transfer pricing to reduce taxes. Similarly, larger companies have more opportun

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