Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing
This research is purposed to determine the effect of tunneling incentive,
bonus mechanism and debt covenant to transfer pricing wich is
moderated by tax minimization on multinational firm’s listed at
Indonesian Stock Exchange in 2012-2014. The technique of this
analysis is multiple regression analysis, wich used 33 annual report
from secondary data with purposive sampling method. The result of
this research showed that variabel which are having a significant
impact to transfer pricing are tunneling incentive, debt covenant and
moderation of tax minimization to tunneling incentive.
Keywords: Transfer Pricing, Tunneling Incentive, Bonus Mechanism, Debt Covenant, Tax Minimization
JEL Classification: H25, H71, M1
Article StatisticAbstract view : 125 times
PDF views : 990 times
The PDF file you selected should load here if your Web browser has a PDF reader plug-in installed (for example, a recent version of Adobe Acrobat Reader).
If you would like more information about how to print, save, and work with PDFs, Highwire Press provides a helpful Frequently Asked Questions about PDFs.
Alternatively, you can download the PDF file directly to your computer, from where it can be opened using a PDF reader. To download the PDF, click the Download link above.
How To Cite This :
- There are currently no refbacks.