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PAJAK, TUNNELING INCENTIVE DAN MEKANISME BONUS PADA KEPUTUSAN TRANSFER PRICING

Abstract There are two kinds of motivation in transfer pricing transaction, tax avoidance and opportunistic motivation. Tunneling that disadvantages the minority stockholders often happens since the stockholders in Indonesia tend to concentrate on a minority. Besides, the rules and laws cannot prot...

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Autori principali: Novi Lailiyul Wafiroh, Niken Nindya Hapsari
Natura: Artigo
Lingua:Inglês
Pubblicazione: UIN Maulana Malik Ibrahim Malang 2016-12-01
Serie:El Muhasaba: Jurnal Akuntansi
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Accesso online:https://ejournal.uin-malang.ac.id/index.php/el-muhasaba/article/view/3899
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