Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Vol 9, No 1 (2022): March 2022

Transfer Pricing Aggressiveness in Indonesia: Multinationality, Tax Haven, and Intangible Assets

Ferry Irawan (Politeknik Keuangan Negara STAN)
Imla Amelia Ulinnuha (Politeknik Keuangan Negara STAN, Tangerang Selatan, Indonesia)

Article Info

Publish Date
13 Apr 2022

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.

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Journal Info
Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Website

Abbrev

JDAB

Publisher

Universitas Syiah Kuala

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Dinamika Akuntansi dan Bisnis (JDAB) is a biannual peer-reviewed and open-access journal published by Accounting Department, Universitas Syiah Kuala, Indonesia, in collaboration with the Institute of Indonesia Chartered Accountant. JDAB was first published in March 2014 and made accessible ...