The Influence of Income Shifting Incentives towards The Tax Haven Country Utilization: Case Study on the Companies listed in Indonesian Stock Exchange
This study aims to determine the association between a series of income shifting incentives, including multinationality, transfer pricing aggressiveness, thin capitalization, intangible assets, and tax haven country utilization. This study is based on a sample of 78 multinational companies listed on...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Indonesian |
| Published: |
Petra Christian University
2018-05-01
|
| Series: | Jurnal Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/20849 |