Matches in SemOpenAlex for { <https://semopenalex.org/work/W4313147466> ?p ?o ?g. }
Showing items 1 to 73 of
73
with 100 items per page.
- W4313147466 endingPage "210" @default.
- W4313147466 startingPage "199" @default.
- W4313147466 abstract "Transfer pricing has become a global problem that can also occur in Indonesia. Multinational companies with many entities in various countries with different tax rate policies can encourage transfer pricing. The influence of the central company which is very dominant in the management policies of its entity companies through special relationships is the key to transfer pricing, especially in manufacturing companies. This study aims to analyze the impact of company size and tax on transfer pricing in 12 (twelve) registered automotive and component manufacturing sub-sector companies in 2018-2020. The analysis technique tested the hypothesis with logistic regression, interaction test and logistic regression significance test to determine the probability. The results show that company size and taxes have a negative impact on transfer pricing.
 
 Keywords: company size, tax, transfer pricing
" @default.
- W4313147466 created "2023-01-06" @default.
- W4313147466 creator A5028201681 @default.
- W4313147466 creator A5029980940 @default.
- W4313147466 creator A5033658795 @default.
- W4313147466 creator A5064242672 @default.
- W4313147466 creator A5082015857 @default.
- W4313147466 date "2022-09-28" @default.
- W4313147466 modified "2023-10-14" @default.
- W4313147466 title "THE EFFECT OF COMPANY SIZE AND TAXES ON TRANSFER PRICING" @default.
- W4313147466 doi "https://doi.org/10.34010/jra.v14i2.6966" @default.
- W4313147466 hasPublicationYear "2022" @default.
- W4313147466 type Work @default.
- W4313147466 citedByCount "0" @default.
- W4313147466 crossrefType "journal-article" @default.
- W4313147466 hasAuthorship W4313147466A5028201681 @default.
- W4313147466 hasAuthorship W4313147466A5029980940 @default.
- W4313147466 hasAuthorship W4313147466A5033658795 @default.
- W4313147466 hasAuthorship W4313147466A5064242672 @default.
- W4313147466 hasAuthorship W4313147466A5082015857 @default.
- W4313147466 hasBestOaLocation W43131474661 @default.
- W4313147466 hasConcept C10138342 @default.
- W4313147466 hasConcept C119857082 @default.
- W4313147466 hasConcept C127413603 @default.
- W4313147466 hasConcept C144133560 @default.
- W4313147466 hasConcept C146978453 @default.
- W4313147466 hasConcept C149782125 @default.
- W4313147466 hasConcept C151730666 @default.
- W4313147466 hasConcept C151956035 @default.
- W4313147466 hasConcept C158016649 @default.
- W4313147466 hasConcept C162324750 @default.
- W4313147466 hasConcept C2777203310 @default.
- W4313147466 hasConcept C2777267654 @default.
- W4313147466 hasConcept C40700 @default.
- W4313147466 hasConcept C41008148 @default.
- W4313147466 hasConcept C526921623 @default.
- W4313147466 hasConcept C86803240 @default.
- W4313147466 hasConceptScore W4313147466C10138342 @default.
- W4313147466 hasConceptScore W4313147466C119857082 @default.
- W4313147466 hasConceptScore W4313147466C127413603 @default.
- W4313147466 hasConceptScore W4313147466C144133560 @default.
- W4313147466 hasConceptScore W4313147466C146978453 @default.
- W4313147466 hasConceptScore W4313147466C149782125 @default.
- W4313147466 hasConceptScore W4313147466C151730666 @default.
- W4313147466 hasConceptScore W4313147466C151956035 @default.
- W4313147466 hasConceptScore W4313147466C158016649 @default.
- W4313147466 hasConceptScore W4313147466C162324750 @default.
- W4313147466 hasConceptScore W4313147466C2777203310 @default.
- W4313147466 hasConceptScore W4313147466C2777267654 @default.
- W4313147466 hasConceptScore W4313147466C40700 @default.
- W4313147466 hasConceptScore W4313147466C41008148 @default.
- W4313147466 hasConceptScore W4313147466C526921623 @default.
- W4313147466 hasConceptScore W4313147466C86803240 @default.
- W4313147466 hasIssue "2" @default.
- W4313147466 hasLocation W43131474661 @default.
- W4313147466 hasOpenAccess W4313147466 @default.
- W4313147466 hasPrimaryLocation W43131474661 @default.
- W4313147466 hasRelatedWork W1876316388 @default.
- W4313147466 hasRelatedWork W1988966021 @default.
- W4313147466 hasRelatedWork W2150275086 @default.
- W4313147466 hasRelatedWork W2196174923 @default.
- W4313147466 hasRelatedWork W2253682783 @default.
- W4313147466 hasRelatedWork W2372351777 @default.
- W4313147466 hasRelatedWork W2383202053 @default.
- W4313147466 hasRelatedWork W2606536585 @default.
- W4313147466 hasRelatedWork W3142824098 @default.
- W4313147466 hasRelatedWork W4386093773 @default.
- W4313147466 hasVolume "14" @default.
- W4313147466 isParatext "false" @default.
- W4313147466 isRetracted "false" @default.
- W4313147466 workType "article" @default.