Open AccessTunneling Incentive, Debt Covenant and Bonus Mechanism: Transfer Pricing Practices with Tax Minimization as Moderating Variables
Author(s) -
Andrianto Budiaji,
Maria Moniqua Ratna,
Sari Gusti,
Ayu Mirayani Pradnyadari Ni Luh Made,
Asri Dwija,
Putri Gde,
Ary Wirajaya
Publication year - 2022
Publication title -
research journal of finance and accounting
Language(s) - English
Resource type - Journals
ISSN - 2222-1697
DOI - 10.7176/rjfa/13-10-06
Subject(s) - transfer pricing , incentive , debt , stock exchange , microeconomics , business , nonprobability sampling , monetary economics , economics , econometrics , finance , multinational corporation , population , demography , sociology