The influence of ownership structure on transfer pricing
Author
Abstract
Suggested Citation
DOI: 10.20885/jca.vol2.iss2.art5
Download full text from publisher
References listed on IDEAS
- Muhammad Fajri Saputra & Dandes Rifa & Novia Rahmawati, 2015. "Pengaruh corporate governance, profitabilitas dan karakter eksekutif terhadap tax avoidance pada perusahaan yang terdaftar di BEI," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 19(1), pages 1-12.
- Muhammad Fajri Saputra & Dandes Rifa & Novia Rahmawati, 2015. "Pengaruh Corporate Governance, Profitabilitas Dan Karakter Eksekutif Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Bei," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 19(1), pages 1-12, Juni.
- Astrid Faradisty & Eka Hariyani & Meilda Wiguna, 2019. "The effect of corporate social responsibility, profitability, independent commissioners, sales growth and capital intensity on tax avoidance," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(3), pages 153-160.
- Agung Nur Probohudono & Bambang Sugiharto & Siti Arifah, 2019. "The Influence of corporate governance, audit quality, and ownership, on financial instrument disclosure in Indonesia," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(3), pages 173-187.
- Anca D. Cristea & Daniel X. Nguyen, 2016.
"Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships,"
American Economic Journal: Economic Policy, American Economic Association, vol. 8(3), pages 170-202, August.
- Cristea, Anca D. & Nguyen, Daniel X., 2013. "Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships," MPRA Paper 61922, University Library of Munich, Germany.
- Agung Nur Probohudono & Bambang Sugiharto & Siti Arifah, 2019. "The Influence Of Corporate Governance, Audit Quality, And Ownership, On Financial Instrument Disclosure In Indonesia," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(3), pages 173-187, May.
- Astrid Faradisty & Eka Hariyani & Meilda Wiguna, 2019. "The Effect Of Corporate Social Responsibility, Profitability, Independent Commissioners, Sales Growth And Capital Intensity On Tax Avoidance," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(3), pages 153-160, May.
- Aryestantya Fikri Dewanta & Johan Arifin, 2020. "Corporate Risk-Taking Behaviour: Corporate Governance Perspective," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(1), pages 1, May.
- Aryestantya Fikri Dewanta & Johan Arifin, 2020. "Corporate risk-taking behaviour: Corporate governance perspective," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(1), pages 1-12.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Yoga Khomaini Aditya & Husnah Nur Laela Ermaya & Ratna Hindria Dyah Pita Sari, 2020. "Free cash flow, ownership structure, and capital structure: Impact on agency cost," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(2), pages 63-71, May.
- Aryestantya Fikri Dewanta & Johan Arifin, 2020. "Corporate Risk-Taking Behaviour: Corporate Governance Perspective," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(1), pages 1, May.
- Umi Sulistiyanti & Aristianto Dwi Saputra, 2020. "Determinants of tax avoidance: Evidence from Indonesian mining industry," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(3), pages 165-174, August.
- Ramadhani Calocha & Eliada Herwiyanti, 2020. "Factors That Affect Audit Quality," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(1), pages 35-48, May.
- Yoseph Togu Marsahala & Dianwicaksih Arieftiara & Noegrahini Lastiningsih, 2020. "Profitability, capital intensity and tax avoidance in Indonesia: The effect board of commissioners' competencies," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(3), pages 129-140, August.
- Neni Meidawati & Annisa Aulia, 2020. "Determinants Of Corporate Social Responsibility Disclosure In Indonesian Manufacturing Companies," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(1), pages 24-34, May.
- Menkhoff, Lukas & Miethe, Jakob, 2019.
"Tax evasion in new disguise? Examining tax havens' international bank deposits,"
EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 176, pages 53-78.
- Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," Journal of Public Economics, Elsevier, vol. 176(C), pages 53-78.
- Lukas Menkhoff & Jakob Miethe, 2017. "Tax Evasion in New Disguise? Examining Tax Havens’ International Bank Deposits," Discussion Papers of DIW Berlin 1711, DIW Berlin, German Institute for Economic Research.
- Miethe, Jakob & Menkhoff, Lukas, 2017. "Dirty money coming home: Capital flows into and out of tax havens," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168082, Verein für Socialpolitik / German Economic Association.
- Ji Seon Yoo & Ye Ji Lee, 2019. "National Culture and Tax Avoidance of Multinational Corporations," Sustainability, MDPI, vol. 11(24), pages 1-28, December.
- Niels Johannesen & Thomas Tørsløv & Ludvig Wier, 2016. "Are less developed countries more exposed to multinational tax avoidance? Method and evidence from micro-data," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).
- Bakke Julia Tropina, 2023. "Firm performance following foreign acquisitions in Norway: Evidence of profit shifting?*," Nordic Tax Journal, Sciendo, vol. 2023(1), pages 1-21, December.
- Sébastien Laffitte & Farid Toubal, 2018. "Firms, Trade and Profit Shifting: Evidence from Aggregate Data," CESifo Working Paper Series 7171, CESifo.
- Bilicka, Katarzyna & Scur, Daniela, 2024.
"Organizational capacity and profit shifting,"
Journal of Public Economics, Elsevier, vol. 238(C).
- Bilicka, Katarzyna & Scur, Daniela, 2021. "Organizational capacity and profit shifting," LSE Research Online Documents on Economics 113874, London School of Economics and Political Science, LSE Library.
- Katarzyna Bilicka & Daniela Scur, 2022. "Organizational capacity and profit shifting," POID Working Papers 048, Centre for Economic Performance, LSE.
- Katarzyna A. Bilicka & Daniela Scur, 2021. "Organizational Capacity and Profit Shifting," NBER Working Papers 29225, National Bureau of Economic Research, Inc.
- Katarzyna Anna Bilicka & Daniela Scur, 2021. "Organizational Capacity and Profit Shifting," CESifo Working Paper Series 9284, CESifo.
- Katarzyna Bilicka & Daniela Scur, 2021. "Organizational capacity and profit shifting," POID Working Papers 019, Centre for Economic Performance, LSE.
- Katarzyna Bilicka & Daniela Scur, 2021. "Organizational capacity and profit shifting," CEP Discussion Papers dp1795, Centre for Economic Performance, LSE.
- Scur, Daniela & Bilicka, Katarzyna, 2021. "Organizational capacity and profit shifting," CEPR Discussion Papers 16502, C.E.P.R. Discussion Papers.
- Julien Martin, 2018. "Planification fiscale des sociétés québécoises et recours aux paradis fiscaux," CIRANO Project Reports 2018rp-20, CIRANO.
- Julien Martin & Mathieu Parenti & Farid Toubal, 2020.
"Corporate Tax Avoidance and Industry Concentration,"
CESifo Working Paper Series
8469, CESifo.
- Julien Martin & Mathieu Parenti & Farid Toubal, 2021. "Corporate Tax Avoidance and Industry Concentration," Working Papers hal-03411574, HAL.
- Farid Toubal & Mathieu Parenti & Julien Martin, 2021. "Corporate Tax Avoidance and Industry Concentration," Working Papers hal-03356649, HAL.
- Julien Martin & Mathieu Parenti & Farid Toubal, 2020. "Corporate Tax Avoidance and Industry Concentration," Working Papers ECARES 2020-29, ULB -- Universite Libre de Bruxelles.
- Julien Martin & Mathieu Parenti & Farid Toubal, 2020. "Corporate tax avoidance and industry concentration," Working Papers 2020-09, CEPII research center.
- Hiroshi Mukunoki & Hirofumi Okoshi, 2021.
"Tariff elimination versus tax avoidance: free trade agreements and transfer pricing,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(5), pages 1188-1210, October.
- MUKUNOKI Hiroshi & OKOSHI Hirofumi, 2019. "Tariff Elimination versus Tax Avoidance: Free Trade Agreements and Transfer Pricing," Discussion papers 19099, Research Institute of Economy, Trade and Industry (RIETI).
- Mukunoki, Hiroshi & Okoshi, Hirofumi, 2020. "Tariff Elimination versus Tax Avoidance: Free Trade Agreements and Transfer Pricing," Discussion Papers in Economics 71608, University of Munich, Department of Economics.
- V. Vicard, 2015. "Profit shifting through transfer pricing: evidence from French firm level trade data," Working papers 555, Banque de France.
- Hayato Kato & Hirofumi Okoshi, 2022.
"Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
- Kato, Hayato & Okoshi, Hiofumi, 2019. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics 62013, University of Munich, Department of Economics.
- Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Papers 2201.02919, arXiv.org, revised Feb 2022.
- Hayato Kato & Hirofumi Okoshi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business 20-19, Osaka University, Graduate School of Economics.
- Kato, Hayato & Okoshi, Hirofumi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111439, University Library of Munich, Germany.
- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111188, University Library of Munich, Germany.
- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
- Bodo Knoll & Nadine Riedel, 2020. "Patent Shifing and Anti-Tax Avoidance Legislation," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(04), pages 25-29, January.
- Joana Garcia, 2022. "Multinationals and services imports from havens: when policies stand in the way of tax planning," Working Papers w202214, Banco de Portugal, Economics and Research Department.
- MUKUNOKI Hiroshi & OKOSHI Hirofumi, 2021. "Wake Not a Sleeping Lion: Free Trade Agreements and Decision Rights in Multinationals," Discussion papers 21036, Research Institute of Economy, Trade and Industry (RIETI).
More about this item
Keywords
Ownership structure; transfer pricing; tax avoidance;All these keywords.
JEL classification:
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uii:jcauii:v:2:y:2020:i:2:p:108-118. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JCA/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.