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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat ACADEMICS IN ACTION Journal of Community Empowerment
Vita Elisa Fitriana
President University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Engineering Social Sciences

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Journal : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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DO R&D EXPENDITURE, MULTINATIONALITY AND CORPORATE GOVERNANCE INFLUENCE TRANSFER PRICING AGGRESSIVENESS? Mimar Husnaliana Dinca; Vita Elisa Fitriana
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2633

Abstract

This research aims to examine the influence of R&D expenditure, multinationality and corporate governance (independent commissioners and shareholders ownership) toward transfer pricing aggressiveness. The prior study recommends determining the factors that affecting transfer pricing aggressiveness in different jurisdictions. Transfer pricing aggressiveness in this research is shown by transfer pricing index, which is the disclosure of transactions with related parties relating to transfer pricing. This research uses 63 multinational companies listed on Indonesia Stock Exchange from 2016-2017. The results indicate regression analysis research and development expenditures have no influence toward transfer pricing aggressiveness. Meanwhile, multinationality has a positive influence on transfer pricing aggressiveness. Moreover, corporate governances represented by independent commissioners and shareholders ownership have negative influences on transfer pricing aggressiveness.
DO R&D EXPENDITURE, MULTINATIONALITY AND CORPORATE GOVERNANCE INFLUENCE TRANSFER PRICING AGGRESSIVENESS? Mimar Husnaliana Dinca; Vita Elisa Fitriana
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2633

Abstract

This research aims to examine the influence of R&D expenditure, multinationality and corporate governance (independent commissioners and shareholders ownership) toward transfer pricing aggressiveness. The prior study recommends determining the factors that affecting transfer pricing aggressiveness in different jurisdictions. Transfer pricing aggressiveness in this research is shown by transfer pricing index, which is the disclosure of transactions with related parties relating to transfer pricing. This research uses 63 multinational companies listed on Indonesia Stock Exchange from 2016-2017. The results indicate regression analysis research and development expenditures have no influence toward transfer pricing aggressiveness. Meanwhile, multinationality has a positive influence on transfer pricing aggressiveness. Moreover, corporate governances represented by independent commissioners and shareholders ownership have negative influences on transfer pricing aggressiveness.
Co-Authors Ika Pratiwi Simbolon Imas Nurani Islami Isna Farhani Mimar Husnaliana Dinca Setyarini Santosa Supeni Mapuasari Vania Agatha Rusci