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THE EFFECT OF TAX PLANNING, TUNNELING INCENTIVES AND INTANGIBLE ASSETS ON TRANSFER PRICING BEHAVIOR IN MANUFACTURING COMPANIES THAT HAVE SPECIAL RELATIONSHIPS LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2014-2016 PERIOD

This aim of this research is testing effect of tax planning, incentive tunneling and intangible assets to transfer pricing behavior as measured by sales of related parties divided by sales of non-related parties. Tax planning is measured by Cash ETR, incentive tunneling measured by related party par...

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Autori principali: Hasan Effendi Jafri, Elia Mustikasari
Natura: Artigo
Lingua:Inglês
Pubblicazione: Universitas Airlangga 2018-12-01
Serie:BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Soggetti:
intangilble assets
tax planning
transfer pricing
tunneling incentive
Accesso online:https://e-journal.unair.ac.id/BAKI/article/view/9969
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