文章基本信息

标题：Transfer Pricing Aggressiveness in Indonesia: Multinationality, Tax Haven, and Intangible Assets
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作者：Ferry Irawan ; Imla Amelia Ulinnuha
期刊名称：Jurnal Dinamika Akuntansi dan Bisnis
印刷版ISSN：2355-9462
电子版ISSN：2528-1143
出版年度：2022
卷号：9
期号：1
页码：1-18
DOI：10.24815/jdab.v9i1.23217
语种：English
出版社：Universitas Syiah Kuala
摘要：This study aims to examine the effect of corporate multinationality, occurance of transactions with tax-haven-countries, and intangible assets on transfer pricing aggressiveness in Indonesian companies. Applying purposive sampling method, this study analyzed 100 samples of multinational companies listed in the Indonesia Stock Exchange (IDX) during the period from 2015 to 2019, except companies from the financial and insurance sector. Applying multiple regression analysis, this study unveiled a positive and significant impact of multinationality, occourance of transactions with tax-haven-countries, and intangible assets on companies’s transfer pricing aggressiveness.