Filter by

  • Publication Year
  • Availability
  • Attachment
  • Collection Type
    See More
  • General Material Designation
    See More
  • Location
    See More
  • Language
    See More
Found 1 from your keywords: author=Tanujaya, Jerikho
cover
TRANSFER PRICING DAN TAX AVOIDANCE: PERAN FOREIGN OWNERSHIP
Comment Share
Tanujaya, Jerikho

Tax avoidance is one of the strategies employed by companies to legally minimize tax burdens by exploiting loopholes in the prevailing tax regulations. Tax avoidance is measured using CETR, which is the ratio of tax expense to pre-tax income. This study examines the relationship between transfer pricing (TP) and tax avoidance (CETR), with foreign ownership (FOROWN) as a moderating variable. The…

Edition
-
ISBN/ISSN
-
Collation
xiv, 165 hlm.; ilus.; 29 cm
Series Title
-
Call Number
T1626272024