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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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Principais autores: Imelda Imelda, Regina Jansen Arsjah
Format: Artigo
Sprog:Inglês
Udgivet: Universitas KH Abdul Chalim, Prodi Ekonomi Syariah 2025-09-01
Serier:Indonesian Interdisciplinary Journal of Sharia Economics
Fag:
Transfer Pricing
Income Tax
Intangible Asset
Bonus Mechanism
Leverage
Seemingly Unrelated Regression (SUR)
Online adgang:https://e-journal.uac.ac.id/index.php/iijse/article/view/7734
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