Madani: Multidisciplinary Scientific Journal
Vol 1, No 12 (2024): Januari

Pengaruh Perencanaan Pajak dan Tunneling Incentive Terhadap Keputusan Transfer Pricing

Elia Rossa (Universitas Bhayangkara Jakarta Raya)
Engela Ananta (Universitas Bhayangkara Jakarta Raya)
Ian Arbatona (Universitas Bhayangkara Jakarta Raya)
Josua Christian (Universitas Bhayangkara Jakarta Raya)
Kiran Maharani (Universitas Bhayangkara Jakarta Raya)
Lidia Margaretta Purba (Universitas Bhayangkara Jakarta Raya)

Article Info

Publish Date
22 Dec 2023

Abstract

Multinational companies conducting transfer pricing research in Indonesia are typically manufacturers closely linked to subsidiaries or affiliates in other countries. The transfer pricing activities of international companies have a significant impact on a country's tax revenue, both directly and indirectly. This qualitative research, utilizing literature studies as the data collection method, delves into Tax Management literature, exploring components influencing transfer pricing decisions, including tax planning and tunneling incentives. The primary focus of this article is to formulate hypotheses on how tax planning and tunneling incentives can affect transfer pricing decisions. Literature review results indicate that tax planning significantly influences transfer pricing decisions, while tunneling incentives also wield substantial influence in this context.

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Journal Info
Madani: Multidisciplinary Scientific Journal
Website

Abbrev

MAJIM

Publisher

Yayasan Daarul Huda Kruengmane

Subject

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

Description

Madani: Jurnal Ilmiah Multidisiplin diterbitkan oleh Yayasan Daarul Huda Kruengmane. Madani: Jurnal Ilmiah Multidisiplin menerbitkan artikel bidang multidisiplin, mencakupi bidang Pendidikan, Hukum, Ekonomi, Agama, Pendidikan, Kesehatan, Teknik, Kebijakan Publik, Pariwisata, Sosial dan Politik, ...