Impact of Income Tax, Tax Haven Utilization, and Foreign Ownership on Transfer Pricing Practices
Abstract
Transfer pricing is a significant concern in accounting and taxation because it is viewed as a strategic tool that can enable companies to gain a competitive advantage. This study aims to provide empirical evidence on the impact of income tax, tax haven utilization, and foreign ownership on transfer pricing practices. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022. A purposive sampling technique was employed to select the sample, resulting in the collection of 96 observational data points. The data were analyzed using multiple linear regression. The findings indicate that income tax exerts a positive influence on transfer pricing, whereas tax haven utilization and foreign ownership do not have a significant impact on transfer pricing practices.
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References
Agata, G., Lembut, P. I., & Oktariani, F. (2021). Analisis Determinan Transfer Pricing pada Perusahaan Multinasional yang Terdaftar di Bursa Efek Indonesia. 16(1), 74–93. https://doi.org/https://doi.org/10.21009/wahana.16.015
Almutairi, A., Eulaiwi, B., Evans, R., & Taylor, G. (2023). Tax Haven Use and Related-Party Transactions : Evidence from Australia. Australian Accounting Review, 0(0), 1–23. https://doi.org/10.1111/auar.12413
Amidu, M., Coffie, W., & Acquah, P. (2019). Transfer pricing, earnings management and tax avoidance of firms in Ghana. Journal of Financial Crime. https://doi.org/https://doi.org/10.1108/JFC-10-2017-0091
Anh, N. H., Hieu, N. T., & Nga, D. T. (2018). Determinants of Transfer Pricing Aggresiveness: A Case of Vietnam. South East Asia Journal of Contemporary Business, Economics and Law, 16(5), 104–112.
Azzura, C. S., & Pratama, A. (2019). Influence of Taxes, Exchange Rate, Profitability, and Tunneling Incentive on Company Decisions of Transferring Pricing. Jurnal Akuntansi Berkelanjutan Indonesia, 2(1), 123–133.
Bhudiyantia, K., & Suryarini, T. (2022). Pengaruh Tax Haven, Foreign Ownership, Dan Intangible Assets Terhadap Keputusan Transfer Pricing. Nominal: Barometer Riset Akuntansi dan Manajemen, 11(2), 272–282.
Cahyadi, A. S., & Noviari, N. (2018). Pengaruh Pajak, Exchange Rate, Profitabilitas, dan Leverage Pada Keputusan Melakukan Transfer Pricing. E-Jurnal Akuntansi, 24(2), 1441–1473.
Devi, N. P. A. L. K., & Noviari, N. (2022). Pengaruh Pajak dan Pemanfaatan Tax Haven pada Transfer Pricing. E-Jurnal Akuntansi, 32(5), 1175–1188. https://doi.org/10.24843/EJA.2022.v32.i05.p05
Direktur Jenderal Pajak. Peraturan Direktur Jenderal Pajak Nomor PER32/PJ/2011, Tentang Perubahan atas Peraturan Direktur Jenderal Pajak Nomor PER-43/PJ/2010 Tentang Penerapan Prinsip Kewajaran dan Kelaziman Usaha dalam Transaksi antara Wajib Pajak dengan Pihak yang Mempunyai Hubungan Istimewa. (2011). Indonesia
Evi, T., & Sasongko, F. (2023). Analysis of Factors Influencing Transfer Pricing. Journal of Accounting Science, 7(2), 183–200. https://doi.org/10.21070/jas.v7i2.1702
Fitri, D., Hidayat, N., & Arsono, T. (2019). The Effect of Tax Management, Bonus Mechanism and Foreign Ownership on Transfer Pricing Decision. Riset: Jurnal Aplikasi Ekonomi, Akuntansi dan Bisnis, 1(1), 036–048. https://doi.org/https://doi.org/10.35212/277624 INFO
Gracia, J., & Sandra, A. (2022). Pengaruh Pajak Penghasilan Badan, Ukuran Perusahaan, Tax Heaven Country, dan Kualitas Audit terhadap Agresivitas Transfer Pricing. Wahana Riset Akuntansi, 10(1), 56–68. https://doi.org/https:// 10.24036/wra.v10i1.116696
Hadmoko, F. T., & Irawan, F. (2022). Determinants of transfer pricing aggressiveness and the mediation role of tax burdens: Evidence from Indonesia. JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 19(1), 41–59. https://doi.org/http://dx.doi.org/10.31106/jema.v19i1.13901
Hikmatin, R., & Suryarini, T. (2019). Transfer Pricing of Manufacturing Companies in Indonesia. Accounting Analysis Journal, 8(3), 165–171. https://doi.org/10.15294/aaj.v8i3.27706
Ikatan Akuntan Indonesia. Pernyataan Standar Akuntansi Keuangan (PSAK) No. 15, Tentang Investasi pada Entitas Asosiasi dan Ventura Bersama. (2013). Indonesia.
Irawan, F., & Ulinnuha, I. A. (2022). Transfer Pricing Aggressiveness in Indonesia: Multinationality, Tax Haven, and Intangible Assets. Jurnal Dinamika Akuntansi dan Bisnis, 9(1), 1–18. https://doi.org/https://dx.doi.org/10.24815/JDAB.V9I1.23217
Jayanti, K. D. K., & Supadmi, N. L. (2023). Pajak, Tunneling Incentive , Nilai Tukar dan Keputusan Transfer Pricing. E-Jurnal Akuntansi, 33(5), 1185–1199. https://doi.org/10.24843/EJA.2023.v33.i05.p03 PENGUTIPAN:
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: managerial behavior, agency cost and ownership structure. Journal of Financial Economics, 305–360.
Kalra, A., & Afzal, M. N. I. (2023). Transfer pricing practices in multinational corporations and their effects on developing countries ’ tax revenue : a systematic literature review. International Trade, Politics and Development, 7(3), 172–190. https://doi.org/10.1108/ITPD-04-2023-0011 ©
Kristanto, A. Y., & Sumaryati, A. (2023). Pengaruh Multinasionalitas, Tax Haven, dan Goodwill Terhadap Transfer Pricing dengan Moderasi Political Connection. Jurnal Akuntansi, Keuangan dan Auditing, 4(2), 93–113.
Kusbandiyah, A., Fakhruddin, I., Mudjiyanti, R., & Priyanto, E. (2024). The Determinants of Transfer Pricing in Energy Sector Companies Listed on the Indonesian Stock Exchange. 4(1), 315–332. https://doi.org/https://doi.org/10.55927/ijba.v4i1.8135
Lo, A. W. Y., Kong, H., & Wong, R. M. K. (2010). Incentives for Income Shifting : An Empirical Analysis of the Transfer Pricing Behavior of Chinese-Listed Companies. 32(2), 1–26. https://doi.org/10.2308/jata.2010.32.2.1
Makni, Y. F., Maaloul, A., & Dabbebi, R. (2020). The determinants of tax-haven use: evidence from Canada. Journal of Applied Accounting Research, 21(1), 142–162. https://doi.org/10.1108/JAAR-01-2019-0014 1.
Marfuah, S., Nurlaela, S., & Wijayanti, A. (2019). Beban Pajak, Nilai Perusahaan dan Exchange Rate dan Transfer Pricing Pada Perusahaan Pertambangan. Jurnal Ekonomi Paradigma, 21(01), 73–81.
Maryanti, C. S., & Munandar, A. (2024). The Effect Of Taxes, Tunneling Incentives, Bonus Mechanism, Leverage On Transfer Pricing. Jurnal Akuntansi, 28(1), 147–165. https://doi.org/10.24912/ja.v28i1.1797
Nazihah, A., Azwardi, & Fuadah, L. L. (2019). The Effect Of Tax, Tunneling Incentive, Bonus Mechanisms, And Firm Size On Transfer Pricing (Indonesian Evidence). Journal of Accounting Finance and Auditing Studies (JAFAS), 5(1), 1–17.
Ningtyas, F., & Mutmainah, K. (2022). Determinan Tax Haven, Bonus Scheme, Tunneling Incentive Dan Debt Covenant Terhadap Keputusan Perusahaan Untuk Melakukan Transfer Pricing. Journal of Economic, Business and Engineering (JEBE), 3(2), 193–207. https://doi.org/10.32500/jebe.v3i2.2651
Nofryanti, & Arsjah, R. J. (2019). The Factors Affecting Transfer Pricing Evidence From Indonesia. International Journal of Business, Economics and Law, 19(5), 280–285.
Nurwati, Prastio, & Kalbuana, N. (2021). Influence of Firm Size, Exchange Rate, Profitabilitas and Tax Burden on Transfer Pricing. International Journal of Economics, Business and Accounting Research (IJEBAR), 5(3), 967–980.
Pemerintah Indonesia. Undang-Undang Republik Indonesia Nomor 36 Tahun 2008, Tentang Pajak Penghasilan, Sekretariat Negara. (2008). Indonesia.
Pertiwi, D. (2019). Pengaruh Tarif Pajak Efektif dan Pemanfaatan Tax Haven Country Terhadap Keputusan Perusahaan Untuk Melakukan Transfer Pricing.
Pitaloka, S., & Merkusiwati, N. K. L. A. (2019). Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 27(2), 1202–1230. https://doi.org/https://doi.org/10.24843/EJA.2019.v27.i02.p14
Prabaningrum, D. D., Astuti, T. P., & Harjito, Y. (2021). Pengaruh Pajak, Kepemilikan Asing, Bonus Plan dan Ukuran Perusahaan Terhadap Perusahaan Melakukan Transfer Pricing (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018). Edunomika, 05(01), 47–61.
Prananda, R. ’Aisy, & Triyanto, D. N. (2020). Pengaruh Beban Pajak, Mekanisme Bonus, Exchange Rate, dan Kepemilikan Asing Terhadap Indikasi Melakukan Transfer Pricing. Nominal: Barometer Riset Akuntansi dan Manajemen, 9(2), 211–225.
Pratama, A. (2020). Corporate governance, foreign operations and transfer pricing practice: The case of Indonesian manufacturing companies. International Journal of Business and Globalisation, 24(2), 185–200.
Putri, M. A. N. (2023). The Effect of Foreign Ownership, Audit Quality, and Effective Tax Rate on Transfer Pricing. COSTING:Journal of Economic, Business and Accounting, 6(2), 2497–2510.
Putri, N. P. W. A., Putri, I. G. A. M. A. D., Budiartha, I. K., & Gayatri, G. (2022). Moderasi Good Corporate Governance terhadap Pengaruh Pajak dan Mekanisme Bonus pada Transfer Pricing di Indonesia. E-Jurnal Akuntansi, 32(6), 1440–1451. https://doi.org/10.24843/EJA.2022.v32.i06.p04
Refgia, T. (2017). Pengaruh Pajak, Mekanisme Bonus, Ukuran Perusahaan, Kepemilikan Asing, Dan Tunneling Incentive Terhadap Transfer Pricing. JOM Fekon, 4(1), 543–555.
Rohaeni, N., Siregar, D. K., & Safitri, I. H. (2021). The influence of taxes, company size, and foreign ownership on the decision of companies to consider transfer pricing on manufacturing companies listed in the IDX. International Journal of Economy, Education and Entrepreneuship Vol., 1(2), 127–133. https://doi.org/https://doi.org/10.53067/ije3.v1i2
Saputra, W. S., Angela, C., & Agustin, C. (2020). Pengaruh Pajak, Exchange Rate, dan Kepemilikan Asing Terhadap Transfer Pricing. Jurnal Manajemen Strategi dan Aplikasi Bisnis, 3(2), 109–116.
Setiawan, H. (2014). Transfer Pricing dan Risikonya Terhadap Penerimaan Negara. 1–23.
Sulistyowati, S., & Kananto, R. (2018). The Influences of Tax, Bonus Mechanism, Leverage and Company Size Through Company Decision on Transfer Pricing. Atlantis Press Advances in Economics, Business and Management Research, 73, 207–212.
Supriyati, Murdiawti, D., & Prananjaya, K. P. (2021). Determinants of transfer pricing decision at manufacturing companies of Indonesia. International Journal of Research in Business and Social Science, 10(3), 289–302. https://doi.org/https://doi.org/10.20525/ijrbs.v10i3.1118
Syahputri, A., & Rachmawati, N. A. (2021). Pengaruh Tax Haven dan Debt Covenant Terhadap Keputusan Perusahaan Melakukan Transfer Pricing dengan Kepemilikan Institusional. 5(1), 60–74.
Watts, R, L, dan Zimmerman, J, L. (1986). Positive Accounting Theory, Englewood Cliff: Prentice-Hall Inc.
Wijaya, F. V., & Widianingsih, L. P. (2020). The Impact of Tax, Exchange Rate, Tunneling Incentive and Firm Size on Transfer Pricing (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for Years 2014-2018). Journal of Accounting, Entrepreneurship and Financial Technology (Jaef), 1(2), 149–166.
Yulia, A., Hayati, N., & Daud, R. M. (2019). The Influence of Tax, Foreign Ownership and Company Size on the Application of Transfer Pricing in Manufacturing Companies Listed on Idx During 2013-2017. International Journal of Economics and Financial Issues, 9(3), 175–181. https://doi.org/https://doi.org/10.32479/ijefi.7640
Almutairi, A., Eulaiwi, B., Evans, R., & Taylor, G. (2023). Tax Haven Use and Related-Party Transactions : Evidence from Australia. Australian Accounting Review, 0(0), 1–23. https://doi.org/10.1111/auar.12413
Amidu, M., Coffie, W., & Acquah, P. (2019). Transfer pricing, earnings management and tax avoidance of firms in Ghana. Journal of Financial Crime. https://doi.org/https://doi.org/10.1108/JFC-10-2017-0091
Anh, N. H., Hieu, N. T., & Nga, D. T. (2018). Determinants of Transfer Pricing Aggresiveness: A Case of Vietnam. South East Asia Journal of Contemporary Business, Economics and Law, 16(5), 104–112.
Azzura, C. S., & Pratama, A. (2019). Influence of Taxes, Exchange Rate, Profitability, and Tunneling Incentive on Company Decisions of Transferring Pricing. Jurnal Akuntansi Berkelanjutan Indonesia, 2(1), 123–133.
Bhudiyantia, K., & Suryarini, T. (2022). Pengaruh Tax Haven, Foreign Ownership, Dan Intangible Assets Terhadap Keputusan Transfer Pricing. Nominal: Barometer Riset Akuntansi dan Manajemen, 11(2), 272–282.
Cahyadi, A. S., & Noviari, N. (2018). Pengaruh Pajak, Exchange Rate, Profitabilitas, dan Leverage Pada Keputusan Melakukan Transfer Pricing. E-Jurnal Akuntansi, 24(2), 1441–1473.
Devi, N. P. A. L. K., & Noviari, N. (2022). Pengaruh Pajak dan Pemanfaatan Tax Haven pada Transfer Pricing. E-Jurnal Akuntansi, 32(5), 1175–1188. https://doi.org/10.24843/EJA.2022.v32.i05.p05
Direktur Jenderal Pajak. Peraturan Direktur Jenderal Pajak Nomor PER32/PJ/2011, Tentang Perubahan atas Peraturan Direktur Jenderal Pajak Nomor PER-43/PJ/2010 Tentang Penerapan Prinsip Kewajaran dan Kelaziman Usaha dalam Transaksi antara Wajib Pajak dengan Pihak yang Mempunyai Hubungan Istimewa. (2011). Indonesia
Evi, T., & Sasongko, F. (2023). Analysis of Factors Influencing Transfer Pricing. Journal of Accounting Science, 7(2), 183–200. https://doi.org/10.21070/jas.v7i2.1702
Fitri, D., Hidayat, N., & Arsono, T. (2019). The Effect of Tax Management, Bonus Mechanism and Foreign Ownership on Transfer Pricing Decision. Riset: Jurnal Aplikasi Ekonomi, Akuntansi dan Bisnis, 1(1), 036–048. https://doi.org/https://doi.org/10.35212/277624 INFO
Gracia, J., & Sandra, A. (2022). Pengaruh Pajak Penghasilan Badan, Ukuran Perusahaan, Tax Heaven Country, dan Kualitas Audit terhadap Agresivitas Transfer Pricing. Wahana Riset Akuntansi, 10(1), 56–68. https://doi.org/https:// 10.24036/wra.v10i1.116696
Hadmoko, F. T., & Irawan, F. (2022). Determinants of transfer pricing aggressiveness and the mediation role of tax burdens: Evidence from Indonesia. JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 19(1), 41–59. https://doi.org/http://dx.doi.org/10.31106/jema.v19i1.13901
Hikmatin, R., & Suryarini, T. (2019). Transfer Pricing of Manufacturing Companies in Indonesia. Accounting Analysis Journal, 8(3), 165–171. https://doi.org/10.15294/aaj.v8i3.27706
Ikatan Akuntan Indonesia. Pernyataan Standar Akuntansi Keuangan (PSAK) No. 15, Tentang Investasi pada Entitas Asosiasi dan Ventura Bersama. (2013). Indonesia.
Irawan, F., & Ulinnuha, I. A. (2022). Transfer Pricing Aggressiveness in Indonesia: Multinationality, Tax Haven, and Intangible Assets. Jurnal Dinamika Akuntansi dan Bisnis, 9(1), 1–18. https://doi.org/https://dx.doi.org/10.24815/JDAB.V9I1.23217
Jayanti, K. D. K., & Supadmi, N. L. (2023). Pajak, Tunneling Incentive , Nilai Tukar dan Keputusan Transfer Pricing. E-Jurnal Akuntansi, 33(5), 1185–1199. https://doi.org/10.24843/EJA.2023.v33.i05.p03 PENGUTIPAN:
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: managerial behavior, agency cost and ownership structure. Journal of Financial Economics, 305–360.
Kalra, A., & Afzal, M. N. I. (2023). Transfer pricing practices in multinational corporations and their effects on developing countries ’ tax revenue : a systematic literature review. International Trade, Politics and Development, 7(3), 172–190. https://doi.org/10.1108/ITPD-04-2023-0011 ©
Kristanto, A. Y., & Sumaryati, A. (2023). Pengaruh Multinasionalitas, Tax Haven, dan Goodwill Terhadap Transfer Pricing dengan Moderasi Political Connection. Jurnal Akuntansi, Keuangan dan Auditing, 4(2), 93–113.
Kusbandiyah, A., Fakhruddin, I., Mudjiyanti, R., & Priyanto, E. (2024). The Determinants of Transfer Pricing in Energy Sector Companies Listed on the Indonesian Stock Exchange. 4(1), 315–332. https://doi.org/https://doi.org/10.55927/ijba.v4i1.8135
Lo, A. W. Y., Kong, H., & Wong, R. M. K. (2010). Incentives for Income Shifting : An Empirical Analysis of the Transfer Pricing Behavior of Chinese-Listed Companies. 32(2), 1–26. https://doi.org/10.2308/jata.2010.32.2.1
Makni, Y. F., Maaloul, A., & Dabbebi, R. (2020). The determinants of tax-haven use: evidence from Canada. Journal of Applied Accounting Research, 21(1), 142–162. https://doi.org/10.1108/JAAR-01-2019-0014 1.
Marfuah, S., Nurlaela, S., & Wijayanti, A. (2019). Beban Pajak, Nilai Perusahaan dan Exchange Rate dan Transfer Pricing Pada Perusahaan Pertambangan. Jurnal Ekonomi Paradigma, 21(01), 73–81.
Maryanti, C. S., & Munandar, A. (2024). The Effect Of Taxes, Tunneling Incentives, Bonus Mechanism, Leverage On Transfer Pricing. Jurnal Akuntansi, 28(1), 147–165. https://doi.org/10.24912/ja.v28i1.1797
Nazihah, A., Azwardi, & Fuadah, L. L. (2019). The Effect Of Tax, Tunneling Incentive, Bonus Mechanisms, And Firm Size On Transfer Pricing (Indonesian Evidence). Journal of Accounting Finance and Auditing Studies (JAFAS), 5(1), 1–17.
Ningtyas, F., & Mutmainah, K. (2022). Determinan Tax Haven, Bonus Scheme, Tunneling Incentive Dan Debt Covenant Terhadap Keputusan Perusahaan Untuk Melakukan Transfer Pricing. Journal of Economic, Business and Engineering (JEBE), 3(2), 193–207. https://doi.org/10.32500/jebe.v3i2.2651
Nofryanti, & Arsjah, R. J. (2019). The Factors Affecting Transfer Pricing Evidence From Indonesia. International Journal of Business, Economics and Law, 19(5), 280–285.
Nurwati, Prastio, & Kalbuana, N. (2021). Influence of Firm Size, Exchange Rate, Profitabilitas and Tax Burden on Transfer Pricing. International Journal of Economics, Business and Accounting Research (IJEBAR), 5(3), 967–980.
Pemerintah Indonesia. Undang-Undang Republik Indonesia Nomor 36 Tahun 2008, Tentang Pajak Penghasilan, Sekretariat Negara. (2008). Indonesia.
Pertiwi, D. (2019). Pengaruh Tarif Pajak Efektif dan Pemanfaatan Tax Haven Country Terhadap Keputusan Perusahaan Untuk Melakukan Transfer Pricing.
Pitaloka, S., & Merkusiwati, N. K. L. A. (2019). Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 27(2), 1202–1230. https://doi.org/https://doi.org/10.24843/EJA.2019.v27.i02.p14
Prabaningrum, D. D., Astuti, T. P., & Harjito, Y. (2021). Pengaruh Pajak, Kepemilikan Asing, Bonus Plan dan Ukuran Perusahaan Terhadap Perusahaan Melakukan Transfer Pricing (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018). Edunomika, 05(01), 47–61.
Prananda, R. ’Aisy, & Triyanto, D. N. (2020). Pengaruh Beban Pajak, Mekanisme Bonus, Exchange Rate, dan Kepemilikan Asing Terhadap Indikasi Melakukan Transfer Pricing. Nominal: Barometer Riset Akuntansi dan Manajemen, 9(2), 211–225.
Pratama, A. (2020). Corporate governance, foreign operations and transfer pricing practice: The case of Indonesian manufacturing companies. International Journal of Business and Globalisation, 24(2), 185–200.
Putri, M. A. N. (2023). The Effect of Foreign Ownership, Audit Quality, and Effective Tax Rate on Transfer Pricing. COSTING:Journal of Economic, Business and Accounting, 6(2), 2497–2510.
Putri, N. P. W. A., Putri, I. G. A. M. A. D., Budiartha, I. K., & Gayatri, G. (2022). Moderasi Good Corporate Governance terhadap Pengaruh Pajak dan Mekanisme Bonus pada Transfer Pricing di Indonesia. E-Jurnal Akuntansi, 32(6), 1440–1451. https://doi.org/10.24843/EJA.2022.v32.i06.p04
Refgia, T. (2017). Pengaruh Pajak, Mekanisme Bonus, Ukuran Perusahaan, Kepemilikan Asing, Dan Tunneling Incentive Terhadap Transfer Pricing. JOM Fekon, 4(1), 543–555.
Rohaeni, N., Siregar, D. K., & Safitri, I. H. (2021). The influence of taxes, company size, and foreign ownership on the decision of companies to consider transfer pricing on manufacturing companies listed in the IDX. International Journal of Economy, Education and Entrepreneuship Vol., 1(2), 127–133. https://doi.org/https://doi.org/10.53067/ije3.v1i2
Saputra, W. S., Angela, C., & Agustin, C. (2020). Pengaruh Pajak, Exchange Rate, dan Kepemilikan Asing Terhadap Transfer Pricing. Jurnal Manajemen Strategi dan Aplikasi Bisnis, 3(2), 109–116.
Setiawan, H. (2014). Transfer Pricing dan Risikonya Terhadap Penerimaan Negara. 1–23.
Sulistyowati, S., & Kananto, R. (2018). The Influences of Tax, Bonus Mechanism, Leverage and Company Size Through Company Decision on Transfer Pricing. Atlantis Press Advances in Economics, Business and Management Research, 73, 207–212.
Supriyati, Murdiawti, D., & Prananjaya, K. P. (2021). Determinants of transfer pricing decision at manufacturing companies of Indonesia. International Journal of Research in Business and Social Science, 10(3), 289–302. https://doi.org/https://doi.org/10.20525/ijrbs.v10i3.1118
Syahputri, A., & Rachmawati, N. A. (2021). Pengaruh Tax Haven dan Debt Covenant Terhadap Keputusan Perusahaan Melakukan Transfer Pricing dengan Kepemilikan Institusional. 5(1), 60–74.
Watts, R, L, dan Zimmerman, J, L. (1986). Positive Accounting Theory, Englewood Cliff: Prentice-Hall Inc.
Wijaya, F. V., & Widianingsih, L. P. (2020). The Impact of Tax, Exchange Rate, Tunneling Incentive and Firm Size on Transfer Pricing (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for Years 2014-2018). Journal of Accounting, Entrepreneurship and Financial Technology (Jaef), 1(2), 149–166.
Yulia, A., Hayati, N., & Daud, R. M. (2019). The Influence of Tax, Foreign Ownership and Company Size on the Application of Transfer Pricing in Manufacturing Companies Listed on Idx During 2013-2017. International Journal of Economics and Financial Issues, 9(3), 175–181. https://doi.org/https://doi.org/10.32479/ijefi.7640
Published
2024-10-09
How to Cite
PURWITASARI, Ni Putu Mila; MERKUSIWATI, Ni Ketut Lely Aryani.
Impact of Income Tax, Tax Haven Utilization, and Foreign Ownership on Transfer Pricing Practices.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 9, oct. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/115340>. Date accessed: 21 nov. 2024.
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