Pengaruh Pajak, Kepemilikan Asing, Bonus Plan dan Debt Covenant Terhadap Keputusan Perusahaan Untuk Melakukan Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015)
Transfer pricing phenomenon could be happened based on management motivation in order to tax avoidance or another opportunistic behavior, especially to do wealth transfer among related parties. Ownership stucture can affect management to transfer wealth the themselves or to majority stakeholder. Bon...
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| Format: | Article |
| Language: | English |
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Universitas Mercu Buana
2016-12-01
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| Series: | Profita |
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| Online Access: | http://publikasi.mercubuana.ac.id/index.php/profita/article/view/2878 |