Tax Rate, Intangible Assets, Bonus Mechanism, Leverage on Transfer Pricing in Technology Companies in 2019-2023

Transfer pricing has emerged as a critical issue in Indonesia's technology sector, driven by rapid growth (2019–2023) and regulatory scrutiny under BEPS, with firms leveraging intangible assets, tax disparities to optimize profits. This study examines these dynamics through Agency Theory (Jensen &...

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מידע ביבליוגרפי

Principais autores:	Imelda Imelda, Regina Jansen Arsjah
פורמט:	Artigo
שפה:	Inglês
יצא לאור:	Universitas KH Abdul Chalim, Prodi Ekonomi Syariah 2025-09-01
סדרה:	Indonesian Interdisciplinary Journal of Sharia Economics
נושאים:	Transfer Pricing Income Tax Intangible Asset Bonus Mechanism Leverage Seemingly Unrelated Regression (SUR)
גישה מקוונת:	https://e-journal.uac.ac.id/index.php/iijse/article/view/7734
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