Transfer Pricing Aggressiveness in Indonesia: Multinationality, Tax Haven, and Intangible Assets

Autor:	Ferry Irawan, Imla Amelia Ulinnuha
Jazyk:	English<br />Indonesian
Rok vydání:	2022
Předmět:	intangible assets multinationality tax haven transfer pricing aggressiveness Accounting. Bookkeeping HF5601-5689
Zdroj:	Jurnal Dinamika Akuntansi dan Bisnis, Vol 9, Iss 1, Pp 1-18 (2022)
Druh dokumentu:	article
ISSN:	2355-9462 2528-1143
DOI:	10.24815/jdab.v9i1.23217
Popis:	This study aims to examine the effect of corporate multinationality, occurance of transactions with tax-haven-countries, and intangible assets on transfer pricing aggressiveness in Indonesian companies. Applying purposive sampling method, this study analyzed 100 samples of multinational companies listed in the Indonesia Stock Exchange (IDX) during the period from 2015 to 2019, except companies from the financial and insurance sector. Applying multiple regression analysis, this study unveiled a positive and significant impact of multinationality, occourance of transactions with tax-haven-countries, and intangible assets on companies’s transfer pricing aggressiveness.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/3201a1f7ba054be29ea969abf1808de7 Zobrazit plný text záznamu View record in DOAJ