Triyani Budyastuti

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

The Effect of Accounting Conservatism, Capital Intensity on Tax Avoidance with Independent Commissioners as Moderating Variables

Lina Herlina & Triyani Budyastuti · Asian Journal of Economics, Business and Accounting · 2023

This research aims to provide light on how accounting conservatism and capital intensity influence tax avoidance, and how the existence of independent commissioners acts as a moderators component in this connection. This study employs a causal quantitative methodology. This resea...

Open access Research Article 10.9734/ajeba/2023/v23i10972