Article Per Year (5 Year)
p-Index From 2019 - 2024
1.347
P-Index
This Author published in this journals
All Journal Hasanuddin Economics and Business Review Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Journal of Management - Small and Medium Enterprises (SME's) Transekonomika : Akuntansi, Bisnis dan Keuangan Contemporary Journal on Business and Accounting SWARNA
Usman, Asri
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Hasanuddin Economics and Business Review

 1 
Transfer Pricing and Its Relationship with Effective Tax Rate, Profitability, and Foreign Ownership Indrawaty, Runy Rusdyantinah; Usman, Asri; Alimuddin, Alimuddin
Hasanuddin Economics and Business Review VOLUME 7 NUMBER 2, 2023
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v7i2.5133

Abstract

This study aims to investigate the influence of effective tax rate and profitability on transfer pricing moderated by foreign ownership of consumer non-cyclical enterprises listed on the Indonesia Stock Exchange. Transfer pricing has become an intriguing subject due to firms' desire to reduce tax expenses to generate higher profits. The hypothesis was tested using Moderated Regression Analysis (MRA), which found that the effective tax rate has no significant effect on transfer pricing, however, profitability influences companies' decision to perform transfer pricing. It has been proved that foreign ownership has a moderating effect on the effective tax rate, profitability, and the transfer pricing interaction.
Co-Authors ARIFUDDIN Arman, Rifqah Zakiyah Farafika, Nur Ilham Ilham Indrawaty, Runy Rusdyantinah Irianto, Laode Wijaya Bagus Khaerany, Rizky Mediaty Mustari, Bakhtiar Nadhifa, Nisrinatul Nurazisah, Andi Fadhilah Nurfadilah, Ayu Nurul Amalia, Lestari Rezki Pangraran, Fisca Mawa' Pitria, Ni Gusti Ayu Pratiwi, Dwi Dian Ratna Ayu Damayanti Shavira Zalshabila Sobarsyah, Muh Tandilino, Charles Wijayanti, Winola