The aim of the research is to find empirical effidence of tax, tunneling incentive and bonus mecahnism toward transfer pricing decision taken by manufacturing companies listed in Indonesia Stock Exchange. The research population are manufacturing companies listed in Indonesia Stock Exchange arround 2010 to 2013. The samples were taken using purposive sampling method. The research results show that tax and bonus mechanism do not have effect toward companiesâ transfer pricing decision. While, tunneling incentive has effect toward companiesâtransfer pricing decision.
| Published by | Universitas Muhammadiyah Yogyakarta |
| Journal Name | Journal of Accounting and Investment |
| Contact Phone | - |
| Contact Name | - |
| Contact Email | - |
| Location | Kab. bantul, Daerah istimewa yogyakarta INDONESIA |
| Website | ai| http://journal.umy.ac.id/index.php/ai| |
| ISSN | ISSN : 26223899, EISSN : 26226413, DOI : 10.18196/jai, |
| Core Subject | Economy, |
| Meta Subject | Economics, Econometrics & Finance, |
| Meta Desc | JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method. |
| Penulis | Mispiyanti, Mispiyanti |
| Publisher Article | Universitas Muhammadiyah Yogyakarta, Indonesia |
| Subtitle Article | Journal of Accounting and Investment Vol 16, No 1: January-June 2015 |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | http://journal.umy.ac.id/index… |
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| Download Article [1] | http://journal.umy.ac.id/index.php/ai/ar… |
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Informasi yang terkait dengan Pengaruh Pajak, Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing
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