Zobrazeno 1 - 3
of 3
pro vyhledávání: '"mekanisme bonus"'
Publikováno v:
El Muhasaba: Jurnal Akuntansi, Vol 6, Iss 2, Pp 157-168 (2016)
Abstract There are two kinds of motivation in transfer pricing transaction, tax avoidance and opportunistic motivation. Tunneling that disadvantages the minority stockholders often happens since the stockholders in Indonesia tend to concentrate on a
Externí odkaz:
https://doaj.org/article/e34b2e0dbb8647ffb31b750644102fe6
Transaksi dengan pihak berelasi kerap kali dimanfaatkan perusahaan untuk melakukan transfer pricing. Transfer pricing diartikan sebagai suatu kebijakan perusahaan dalam menentukan harga transfer suatu transaksi baik itu barang, jasa, aset tak berwuju
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::611bcb9c9e4d049db4d33dadc1108bf8
Autor:
Radhi Abdul Halim Rachmat
Publikováno v:
Jurnal Pendidikan Akuntansi & Keuangan; Vol 7, No 1 (2019); 21-30
The practice of transfer pricing is mostly carried out by multinational companies that want high profits through tax avoidance. in addition, bonus giving is also one of the motivations for obtaining high profits. This study aims to examine the effect
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::58c8d2529183a90b1f6580cccb0fd176
https://doi.org/10.17509/jpak.v7i1.15801
https://doi.org/10.17509/jpak.v7i1.15801