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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| Autors principals: | , |
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| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Universitas KH Abdul Chalim, Prodi Ekonomi Syariah
2025-09-01
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| Col·lecció: | Indonesian Interdisciplinary Journal of Sharia Economics |
| Matèries: | |
| Accés en línia: | https://e-journal.uac.ac.id/index.php/iijse/article/view/7734 |
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