Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Imla Amelia Ulinnuha
Politeknik Keuangan Negara STAN, Tangerang Selatan, Indonesia
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Transfer Pricing Aggressiveness in Indonesia: Multinationality, Tax Haven, and Intangible Assets Ferry Irawan; Imla Amelia Ulinnuha
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.98 KB) | DOI: 10.24815/jdab.v9i1.23217

Abstract

This study aims to examine the effect of corporate multinationality, occurance of transactions with tax-haven-countries, and intangible assets on transfer pricing aggressiveness in Indonesian companies. Applying purposive sampling method, this study analyzed 100 samples of multinational companies listed in the Indonesia Stock Exchange (IDX) during the period from 2015 to 2019, except companies from the financial and insurance sector. Applying multiple regression analysis, this study unveiled a positive and significant impact of multinationality, occourance of transactions with tax-haven-countries, and intangible assets on companies’s transfer pricing aggressiveness.
Co-Authors Ferry Irawan