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Leonardo Gilang Indra Nugraha
Faculty of Vocational Studies, Universitas Pignatelli Triputra, Indonesia
Economics, Econometrics & Finance

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Developing an Accounting Application to Streamline Financial Statement Preparation for MSMEs Leonardo Gilang Indra Nugraha; Dewi Kartikasari; Imanuel Zega
E-Jurnal Akuntansi Vol. 34 No. 11 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p20

Abstract

This study investigates the influence of tax havens and foreignownership on transfer pricing decisions, with a focus on themoderating role of good corporate governance. The researchsample consists of manufacturing companies in the consumergoods sector listed on the Indonesia Stock Exchange (IDX) duringthe 2019–2022 period. The purposive sampling method wasemployed, resulting in a sample size of 27 companies, or 108observations. Data analysis was conducted using ModeratedRegression Analysis (MRA). The findings reveal that both taxhavens and foreign ownership positively influence transfer pricingdecisions. Additionally, good corporate governance moderates therelationship between tax havens and transfer pricing decisions, butit does not moderate the relationship between foreign ownershipand transfer pricing decisions. This study contributes to theacademic discourse on international tax policies and transferpricing regulations. It also advances contemporary managementaccounting theory by providing insights into the interplay betweentax strategies, ownership structures, and corporate governancemechanisms in influencing transfer pricing decisions.
Co-Authors Dewi Kartikasari Imanuel Zega