Work

Review of transfer pricing aggressiveness (a study of mining companies listed on the IDX during 2019-2023)

Year: 2025

Type: article

Abstract: This research aims to determine how Innovation, tunnelling incentives, and multinationalism influence transfer pricing aggressiveness. The study collected samples from 60 companies over five years using purposive sampling techniques. A quantitative analysis was conducted using multiple linear regression with SPSS version 25. The findings indicate tunnelling incentives significantly affect transfer pricing aggressiveness, while Innovation at the corporate and multinational levels does not significantly impact it.

Source: BIS Economics and Business

DOI: 10.31603/biseb.267

Authors: Dwi Soegiarto, Ulva Khairun Nisa

Institution: Muria Kudus University

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Industry, innovation and infrastructure

Open Access status: hybrid

OpenAlex ID: W4410859770

FWCI:

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