Transfer pricing practices: empirical evidence from manufacturing companies in Indonesia / Batsyeba Sundari and Yugi Susanti.

• Главные авторы: Sundari, Batsyeba (Автор), Susanti, Yugi (Автор)
• Формат: ‌
• Опубликовано: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA, 2016-12.
• Предметы: Article; PeerReviewed
• Online-ссылка: Link Metadata

This study aims to analyze the whether tax, foreign ownership, bonus plans and debt covenants effects to transfer pricing in the multinational manufacturing companies in Indonesia. This study uses audited financial statement of the manufacturing companies'. The research sample used in this stud...