The implementation of transfer pricing practices and foreign ownership in tax avoidance strategies
The low tax ratio remains a problem facing Indonesia. The implementation of the self-assessment system creates opportunities for taxpayers and companies to engage in tax avoidance. One frequently debated mechanism is transfer pricing, which allows companies to allocate profits between affiliated en...
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| Autors principals: | , , , , |
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| Format: | Artigo |
| Idioma: | Indonésio |
| Publicat: |
Universitas Pamulang
2025-12-01
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| Col·lecció: | Keberlanjutan |
| Matèries: | |
| Accés en línia: | https://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/56432 |
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