Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi
Imar Ardeliani
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Strategic Determinants of Transfer Pricing in Indonesian Non-Financial Firms Imar Ardeliani; Badingatus Solikhah
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of intangible assets, tax minimization, capital intensity, and corporate governance on transfer pricing in non-financial companies in Indonesia. Panel analysis with a fixed effects model was used with a sample of 4,220 observations. The results show that intangible assets and capital intensity increase the tendency for transfer pricing, while stronger corporate governance is able to suppress it. Meanwhile, tax minimization is not proven to have a significant effect. These findings confirm that asset structure and the effectiveness of internal oversight are more dominant than tax motivation Keywords: Transfer Pricing; Intangible Assets; Tax Minimization; Capital Intensity; Corporate Governance
Co-Authors Badingatus Solikhah