Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Media Riset Akuntansi Auditing & Informasi
Doddy Setiawan
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret
Economics, Econometrics & Finance

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

Found 1 Documents
Search
Journal : Media Riset Akuntansi Auditing

 1 
TRANSFER PRICING IN INDONESIA: LITERATURE ANALYSIS Wikan Isthika; Y Anni Aryani; Doddy Setiawan
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.18727

Abstract

This research aims to present studies regarding transfer pricing or related party transactions in Indonesia. This research explains that 53 articles comprised 33 from 15 accredited national journals (Sinta 2) and 20 from 18 accredited international journals (Scopus). The articles used are from 2002 until September 2023. This research categorized articles into four parts: publication trends, existing research (themes, topics), causes and effects, and future research agenda regarding transfer pricing or related party transactions in Indonesia. Based on the articles on transfer pricing in Indonesia, this research concludes that transfer pricing or related party transactions can be categorized into 2. There are financial variables and corporate governance variables. Previous studies have inconsistent results because of the difference in transfer pricing indicators used.
Co-Authors Wikan Isthika Y Anni Aryani