INSTITUTIONAL OWNERSHIP AND TAX AVOIDANCE: COMPARATIVE STUDY IN BUMN (BADAN USAHA MILIK NEGARA) AND PRIVATE COMPANIES.

Autor: Vizandra, Ellyzabeth Putri¹ ellyzabeth.putri.vizan-2016@feb.unair.ac.id, Mustikasari, Elia² elia.mustikasari@feb.unair.ac.id

Publikováno v: Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA). Nov2021, Vol. 6 Issue 2, p1051-1071. 21p.

THE EFFECT OF TAX PLANNING, TUNNELING INCENTIVES AND INTANGIBLE ASSETS ON TRANSFER PRICING BEHAVIOR IN MANUFACTURING COMPANIES THAT HAVE SPECIAL RELATIONSHIPS LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2014-2016 PERIOD

Autor: Jafri, Hasan Effendi, Mustikasari, Elia

Publikováno v: BAKI (Berkala Akuntansi dan Keuangan Indonesia), Vol 3, Iss 2, Pp 63-77 (2018)
Berkala Akuntansi dan Keuangan Indonesia; Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia; 63-77

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,

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::a014c945f0bcebdb83eb15c557e3ed4d
https://e-journal.unair.ac.id/BAKI/article/view/9969

Firm Risk and Tax Avoidance in Vietnam: Do Good Board Characteristics Interfere Effectively?

Autor: Tran, Trung Kien¹ (AUTHOR), Truong, Minh Tuan¹ (AUTHOR), Bui, Kim Tu² (AUTHOR), Duong, Phung Duc² (AUTHOR), Huynh, Minh Vuong³ (AUTHOR), Nguyen, Tran Thai Ha⁴ (AUTHOR) nguyen.tranthaiha@sgu.edu.vn

Publikováno v: Risks. Feb2023, Vol. 11 Issue 2, p39. 17p.