Transfer Pricing Decisions: Tax Income, Exchange Rate, Tunneling Incentive and Multinationality
Ismi Raihan Nadhira,
Ardan Gani Asalam
Abstract:Transfer pricing can be misapplied by the company by transferring taxable income to subsidiaries and companies with special relationships to significantly push down the tax expense. This research aims to determine factors that can affect transfer pricing decisions. Those factors include tax income, exchange rates, tunnelling incentives, and multinationals. The research object of this research is a company from the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The … Show more
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