Influences on Transfer Pricing Decisions: The Roles of Tunneling Incentives, Debt Covenants, and Bonus Mechanisms with Tax Minimization as a Moderator
Prima Nizary & Triyani Budyastuti · Asian Journal of Economics, Business and Accounting · 2024
Managing transfer pricing in multinational corporations has become a central issue in the scope of global tax policy. This research aims to detail the factors influencing transfer pricing decisions, focusing on the influence of tunneling incentive, debt covenant, and bonus mechan...
Open access
Research Article
10.9734/ajeba/2024/v24i81463