TRANSFER PRICING: DAMPAK BEBAN PAJAK, TUNNELING INCENTIVE, DAN PROFITABILITAS

نویسندگان

چکیده

This study was conducted to analysis impact of tax expense, tunneling incentives, and profitability on transfer pricing ratio. Used manufacturing companies listed the Indonesia Stock Exchange in 2018-2020, this uses multiple linear regression with SPSS software. find that expense incentives as significantly pricing, while is have no significant impact. shows magnitude burden can encourage management increase transactions so a consolidated basis low, also reinforced by show level power ownership which has an minimizing group company cost.

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Contractual Pricing with Incentive Constraints

Extending the notion of contractual pricing introduced by Makowski and Ostroy (2003) to economies with moral hazard, this paper develops a model of team formation and organized competition with three main contributions. Firstly, a team’s organization is defined as an allocation of (public or private) commodities together with incentive compatible actions and information to its members. Secondly...

متن کامل

Incentive Pricing in Multi-Class Communication Networks

We consider a communication network that ooers multi-class services to multiple types of traac. Users choose service classes so as to optimize their own performance. The network associates with each traac type a nominal service class. Optimal prices should provide incentives for the users to assign each traac type to its nominal service class. We establish necessary and suucient conditions for ...

متن کامل

Incentive-Compatible Pricing Strategies in Noncooperative Networks

The complexity of modern networks calls for decentralized control schemes where each user makes its control decisions independently based on some individual performance objectives. The operating points of such noncooperative networks are the Nash equilibria of the underlying control game. Nash equilibria are generically inefficient and lead to suboptimal network performance. Using routing as a ...

متن کامل

Optimal incentive-compatible pricing for M/G/1 queues

This paper extends previous research on congested service facilities to generalized service distributions, a significant extension given the limitations of exponential distributions for networked computer job modeling. Building on the framework first presented in Mendelson and Whang (1990), we present fundamental theorems for non-priority M/G/1 queues, nonpreemptive M/G/1 queues, and preemptive...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Jurnal Akuntansi dan Bisnis Krisnadwipayana

سال: 2022

ISSN: ['2406-7415', '2655-9919']

DOI: https://doi.org/10.35137/jabk.v9i2.658