Transfer pricing practices: empirical evidence from manufacturing companies in Indonesia / Batsyeba Sundari and Yugi Susanti.

Sundari, Batsyeba and Susanti, Yugi (2016) Transfer pricing practices: empirical evidence from manufacturing companies in Indonesia / Batsyeba Sundari and Yugi Susanti. Asia-Pacific Management Accounting Journal (APMAJ), 11 (2). pp. 25-39. ISSN 2550-1631

Abstract

This study aims to analyze the whether tax, foreign ownership, bonus plans and debt covenants effects to transfer pricing in the multinational manufacturing companies in Indonesia. This study uses audited financial statement of the manufacturing companies’. The research sample used in this study is the multinational manufacturing company listed on the Indonesia Stock Exchange in the 2012-2014 periods, amounting to 111. The analysis technique used in this research is a logistic regression. The results of this study showed that the taxes and foreign ownership have a significant positive effect on the company's decision to transfer pricing while the bonus plan and debt covenant do not significantly influence the company's decision to transfer pricing.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Sundari, BatsyebaUNSPECIFIED
Susanti, YugiUNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management
H Social Sciences > HF Commerce > Pricing
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Managerial accounting
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
Journal: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 11
Number: 2
Page Range: pp. 25-39
Item ID: 29958
Uncontrolled Keywords: Transfer pricing, tax, Foreign ownership, Bonus plan
URI: http://ir.uitm.edu.my/id/eprint/29958

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