eCo-Fin Pub Date : 2024-06-10 DOI: 10.32877/ef.v6i2.996

Nelfin Nofrianti Lase, Yunia Oktari

{"title":"Discovering the Intriguing Dynamics of Transfer Pricing: Tax Burden, Foreign Ownership, and Company Size","authors":"Nelfin Nofrianti Lase, Yunia Oktari","doi":"10.32877/ef.v6i2.996","DOIUrl":"https://doi.org/10.32877/ef.v6i2.996","url":null,"abstract":"ownership, and company size on transfer pricing practices within the mining subsector of manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. Through purposive sampling, 35 datasets out of a total population of 40 companies were selected for analysis. Multiple linear regression served as the analytical tool, and hypothesis testing was executed using SPSS version 25 software. The findings underscore that both tax burden and foreign ownership wield significant influence over transfer pricing practices. Notably, companies exhibit a propensity to leverage transfer pricing as a strategic tool for tax burden management, particularly in instances of heightened foreign ownership. Interestingly, however, company size does not exhibit a significant impact on transfer pricing practices, suggesting that entities of varying magnitudes within this subsector tend to adopt analogous approaches to transfer pricing policies. These findings are pivotal for both regulatory bodies and corporate managers, as they provide valuable insights into the factors shaping transfer pricing practices. Moreover, the formulation of tax policies geared towards fostering transparency and equity in business operations. By comprehensively understanding the dynamics at play in transfer pricing, stakeholders can navigate regulatory landscapes more adeptly and devise strategies that promote fairness and compliance within the realm of taxation. This study thus contributes to the broader discourse on tax policy and corporate governance, offering a nuanced understanding of the intricate relationship between tax structures, ownership dynamics, and corporate practices within the mining subsector of Indonesia's manufacturing industry.","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":" 1057","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141363767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Biaya Transportasi dalam Pendistribusian Singkong Menggunakan Metode Northwest Corner dan Least Cost 使用西北角法和最低成本法分析木薯配送的运输成本

eCo-Fin Pub Date : 2024-06-10 DOI: 10.32877/ef.v6i2.1303

Atikah Atikah, T. Tiara, S. Perdana

{"title":"Analisis Biaya Transportasi dalam Pendistribusian Singkong Menggunakan Metode Northwest Corner dan Least Cost","authors":"Atikah Atikah, T. Tiara, S. Perdana","doi":"10.32877/ef.v6i2.1303","DOIUrl":"https://doi.org/10.32877/ef.v6i2.1303","url":null,"abstract":"Transportation plays an important role in supply chain management, where transportation is the process of determining how and when goods should be delivered to consumers. In the transportation method used, it is necessary to consider efficiency and speed in delivering goods. The object of this research is cassava plantations, which are in the Bogor district, especially in the Jonggol, Cariu and Sukamakmur sub-districts. The harvest from this plantation is allocated to 3 factory areas in the Bekasi district. The problem faced is the high transportation costs in allocating the harvest. So, the minimum distribution costs that will be incurred in allocating the harvest to various chip factories are not yet known, and the route and quantity of cassava that will be sent is not yet known. One method of transportation is the Northwest Corner (NWC) and Least Cost Method. The Northwest Corner and Least Cost methods are used in determining goods delivery routes, so that you can calculate the lowest transportation costs from one place to another. Based on the research results, the minimum distribution cost allocated for cassava is IDR 5,410,000.00 with distribution channels namely Cariu to Muktijaya as much as 90 tons, Sukamakmur to Cijengkol as much as 100 tons, Cariu to Ciledug as much as 10 tons, Jonggol to Ciledug as much as 140 tons, and Sukamakmur to Ciledug as much as 20 tons.","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":" 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141366334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Harga, Kualitas Produk, dan Promosi dikaitkan Kepuasan Pengguna Rokok Sampoerna di Jakarta 价格、产品质量和促销与雅加达 Sampoerna 卷烟用户满意度的关系

eCo-Fin Pub Date : 2024-06-10 DOI: 10.32877/ef.v6i2.1306

Rodeyar S Pasaribu, Parel Naibaho, Linda Lidyawati, Y. Manurung, Raston Sitio

{"title":"Harga, Kualitas Produk, dan Promosi dikaitkan Kepuasan Pengguna Rokok Sampoerna di Jakarta","authors":"Rodeyar S Pasaribu, Parel Naibaho, Linda Lidyawati, Y. Manurung, Raston Sitio","doi":"10.32877/ef.v6i2.1306","DOIUrl":"https://doi.org/10.32877/ef.v6i2.1306","url":null,"abstract":" Eksplorasi pada tulisan ini bertujuan mendeteksi implikasi harga, kualitas produk dan promosi terhadap kepuasan masyarakat pengguna rokok Sampoerna di Jakarta. Jakarta sebagai kota besar dengan segala kegiatan yang padat sangat menarik untuk dilakukan penelitian tentang rokok. Menariknya karena Jakarta yang terbagi kota administratif mempunyai letak geografis yang berbeda. Ada daerah yang berdekatan dengan laut seperti Jakarta Utara yang bersuhu lebih panas dengan daerah yang jauh dari laut yakni Jakarta Selatan bersuhu lebih sejuk. Tingkat cuaca sangat mempengaruhi intensitas perokok, dimana jika cuaca lebih dingin dorongan untuk menghisap rokok lebih besar. Metode penelitian yang digunakan yaitu deskriptif korelasi untuk menggambarkan pengaruh variabel prediktor terhadap variabel terikat. Penelitian ini dilakukan di Jakarta pada bulan September sampai Februari 2024 dengan sampel sebanyak 196 orang dengan bercirikan laki-laki pengguna rokok Sampoerna berusia 18 tahun sampai 40 tahun. Alasan memilih sampel pada usia tersebut diatas adalah karena hasil pengamatan penulis sehari-hari, rentang usia itulah yang paling aktif merokok. Teknik penentuan sampel digunakan rumus Lemeshow yakni untuk jumlah populasi yang tidak diketahui dan analisa data menggunakan regresi linier berganda dengan bantuan SPSS Versi 26. Hasil penelitian diperoleh variabel harga hanya 12.9%, variabel, kualitas produk berpengaruh 45.8% dan variabel promosi berpengaruh 36.1% terhadap kepuasan pembeli rokok Sampoerna di Jakarta.","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":"104 37","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141361229","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Role of Company Size, Company Value, and Liquidity in Capital Structure of Food and Beverages Companies 公司规模、公司价值和流动性在食品饮料公司资本结构中的作用

eCo-Fin Pub Date : 2024-06-10 DOI: 10.32877/ef.v6i2.1328

Jayanti Mandasari

{"title":"The Role of Company Size, Company Value, and Liquidity in Capital Structure of Food and Beverages Companies","authors":"Jayanti Mandasari","doi":"10.32877/ef.v6i2.1328","DOIUrl":"https://doi.org/10.32877/ef.v6i2.1328","url":null,"abstract":"The equilibrium that occurs between long-term debt and equity is referred to as the capital structure, and it is a component of the financial structure. The financial structure includes the capital structure as one of its components. When attempting to determine the optimal composition of a company's capital structure, it is absolutely necessary to take into consideration the presence of variables that have an effect on the capacity of the capital structure. This study's objective is to explore the impact that company size, company value, and liquidity have on the capital structure of the company so that appropriate action can be taken. Panel data are utilized in the research that was carried out, which is quantitative in nature. For the purposes of this investigation, the population is comprised of all Food and Beverage companies that were listed on the Indonesia Stock Exchange between the years 2019 and 2023. One form of sampling method that is utilized for the selection of samples is known as purposeful sampling. Thirteen businesses were chosen to serve as research samples after being chosen according to a set of criteria that had been established beforehand. The data that was utilized in this investigation was secondary data, which was gathered from the IDX in the form of financial reports of businesses that are involved in the provision of food and beverages throughout the period of 2019-2023. The approach of multiple linear regression analysis was utilized for the aim of conducting data analysis in this particular investigation. The results show that, at least partially and concurrently, the size, value, and liquidity of a company have a major impact on its capital structure.","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":" 49","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141365804","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Sikap dan Motivasi Pada Minat Beli di Tiktok Shop 态度和动机对 Tiktok 商店购买兴趣的影响

eCo-Fin Pub Date : 2024-06-10 DOI: 10.32877/ef.v6i2.1413

Kortun Nada Rahmania, Sri Ernawati, M. Badar

{"title":"Pengaruh Sikap dan Motivasi Pada Minat Beli di Tiktok Shop","authors":"Kortun Nada Rahmania, Sri Ernawati, M. Badar","doi":"10.32877/ef.v6i2.1413","DOIUrl":"https://doi.org/10.32877/ef.v6i2.1413","url":null,"abstract":"Riset ini ditujukan untuk menilai sikap dan motivasi pada minat beli konsumen di TikTok Shop di Kota Bima. Media internet semakin sering digunakan oleh pelaku usaha dan bisnis karena efisiensinya, termasuk platform e-commerce seperti TikTok Shop. Namun, meskipun TikTok Shop menawarkan banyak kemudahan, beberapa konsumen di Kota Bima mengeluhkan ketidakpuasan terhadap produk yang diterima dan kurangnya garansi pengembalian dana. Melalui pendekatan asosiatif untuk menguji hubungan antara sikap dan motivasi dengan minat beli. Data dikumpulkan melalui kuesioner dengan skala Likert dari responden yang pernah berbelanja di TikTok Shop. Teknik purposive sampling dipilih untuk menentukan sampel, dengan 96 responden yang valid. Riset menemukan bahwa sikap berdampak signifikan pada minat beli, dengan nilai t-hitung 2,115 dan signifikansi 0,037. Motivasi juga berdampak signifikan pada minat beli, dengan nilai t-hitung 6,343 dan signifikansi 0,000. Secara simultan, sikap dan motivasi bersama-sama berdampak signifikan pada minat beli, yang ditunjukkan oleh nilai F-hitung 59,391 dan signifikansi 0,000. Koefisien determinasi memperlihatkan bahwa 56,1% variasi dalam minat beli dapat dijelaskan oleh sikap dan motivasi, sementara sisanya dipengaruhi oleh faktor lain. Kesimpulan yaotu bahwa sikap dan motivasi konsumen berperan penting dalam menentukan minat beli di TikTok Shop. Oleh karena itu, TikTok Shop di Kota Bima disarankan untuk meningkatkan aspek-aspek yang mendukung sikap dan motivasi konsumen guna menarik minat beli yang lebih tinggi. Penelitian ini juga merekomendasikan agar penelitian selanjutnya menggunakan variabel lain seperti harga dan lokasi untuk mendapatkan pemahaman yang lebih komprehensif.","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":" 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141365171","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Keterkaitan Profitabilitas, Ukuran Perusahaan, dan Leverage dengan Praktik Penghindaran Pajak: Evidensi dari Industri Barang Konsumsi di Indonesia 盈利能力、公司规模和杠杆率与避税行为之间的关系：印度尼西亚消费品行业的证据

eCo-Fin Pub Date : 2024-06-10 DOI: 10.32877/ef.v6i2.1262

Jessica Yudhistira Litan

{"title":"Keterkaitan Profitabilitas, Ukuran Perusahaan, dan Leverage dengan Praktik Penghindaran Pajak: Evidensi dari Industri Barang Konsumsi di Indonesia","authors":"Jessica Yudhistira Litan","doi":"10.32877/ef.v6i2.1262","DOIUrl":"https://doi.org/10.32877/ef.v6i2.1262","url":null,"abstract":"Penerapan pajak bagi beberapa perusahaan merupakan isu yang kompleks. Terdapat perbedaan pendapat antara perusahaan dan otoritas pajak terkait dengan perpajakan. Bagi perusahaan, pajak dapat memiliki dampak yang signifikan pada kelangsungan bisnis dan dapat mengurangi laba bersih. Riset ini bertujuan untuk secara empiris menguji pengaruh profitabilitas, ukuran perusahaan, dan leverage pada praktik penghindaran pajak. Populasi dalam riset ini terdiri dari 113 perusahaan, dengan 19 perusahaan dipilih sebagai sampel. Sampel dipilih mempergunakan Metode Purposive Sampling selama empat tahun pengamatan, termasuk perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia dalam sektor industri barang dan konsumsi antara tahun 2019 hingga 2022. Analisis data dilakukan mempergunakan regresi linier berganda dengan bantuan perangkat lunak SPSS versi 25. Hasil riset memperlihatkan bahwa pertama, profitabilitas berdampaksignifikan pada praktik penghindaran pajak, sebagaimana diukur dengan nilai Adjusted R2 sebesar 0.108. Kedua, ukuran perusahaan tidak memiliki pengaruh signifikan pada penghindaran pajak, dengan nilai Adjusted R2 0.042. Ketiga, leverage juga tidak berdampak signifikan pada penghindaran pajak, dengan nilai Adjusted R2 sebesar 0.063. Namun, secara keseluruhan, secara simultan, profitabilitas, ukuran perusahaan, dan leverage secara simultan berdampak signifikan pada praktik penghindaran pajak, sebagaimana diindikasikan oleh nilai Adjusted R2 sebesar 0.125 dan hasil uji statistik F yang memperlihatkan signifikansi.","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":"107 45","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141361263","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Impact of Promotional Activities, Product Assessments, and Paylater Features on Product Purchase Decisions on Shopee 促销活动、产品评估和 Paylater 功能对 Shopee 上产品购买决策的影响

eCo-Fin Pub Date : 2024-06-10 DOI: 10.32877/ef.v6i2.1427

Agus Santoso, Hartini Hartini, Nurasia Nurasia

引用次数: 0

Profitability in State-Owned Enterprises Banks Listed on the Indonesian Stock Exchange 2019-2023 as an Effect of CAR, TATO, and NPL 2019-2023年印尼证券交易所上市的国有企业银行盈利能力与资本充足率、总资产收益率和不良贷款率的关系

eCo-Fin Pub Date : 2024-06-10 DOI: 10.32877/ef.v6i2.1335

Ayu Levia Tryana

{"title":"Profitability in State-Owned Enterprises Banks Listed on the Indonesian Stock Exchange 2019-2023 as an Effect of CAR, TATO, and NPL","authors":"Ayu Levia Tryana","doi":"10.32877/ef.v6i2.1335","DOIUrl":"https://doi.org/10.32877/ef.v6i2.1335","url":null,"abstract":"The world of banking plays a crucial role in society and the government. Banks serve as a vital indicator of a country's progress, making them the lifeblood of its economy. As domestic banking becomes more advanced, the competition between banks is intensifying. Just as a financial analyst would recommend, every bank must strive to secure funds and leverage their resources, management, and technology to achieve optimal efficiency and effectiveness in combating competition. This research seeks to analyze the impact of CAR, total asset turn over (TATO), and NPL on profitability (ROA) in state-owned banks listed on the Indonesia Stock Exchange from 2019 to 2023. The data analysis technique in this research utilizes path analysis. Through data collection, a total of 4 state-owned banks were included in this research. These banks have published financial reports for a span of 5 years, resulting in a dataset of 20 data points. The data collected was analyzed using a tool commonly employed by financial analysts to conduct panel data linear regression analysis. According to the research findings, it is evident that CAR has a noteworthy positive impact on Profitability (ROA). Additionally, TATO also has a positive and significant influence on Profitability (ROA). On the other hand, NPL exhibits a negative and significant effect on Profitability (ROA).","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":" 1221","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141363558","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Ukuran Perusahaan, Profitabilitas, dan Solvabilitas terhadap Keterlambatan Audit 公司规模、盈利能力和偿付能力对审计延迟的影响

eCo-Fin Pub Date : 2024-06-10 DOI: 10.32877/ef.v6i2.1272

Hosea Firdaus

{"title":"Pengaruh Ukuran Perusahaan, Profitabilitas, dan Solvabilitas terhadap Keterlambatan Audit","authors":"Hosea Firdaus","doi":"10.32877/ef.v6i2.1272","DOIUrl":"https://doi.org/10.32877/ef.v6i2.1272","url":null,"abstract":"Riset dan analisis ini dilatar belakangi oleh keterlambatan publikasi laporan keuangan yang berdampak bagi performa perusahaan baik untuk internal yang ditunjukkan untuk manajemen dan pemegang saham serta eksternal ditunjukkan untuk calon investor. Tujuan analisis dan riset ini untuk melanjutkan riset sebelumnya tentang Pengaruh Ukuran Perusahaan, Profitabilitas, dan Solvabilitas sebagai variabel independen pada Audit Delay. Metode riset dan analisis ini mempergunakan metode riset kuantitatif mempergunakan data sekunder dengan jumlah populasi sebesar 82 perusahaan dan sampel yang dipergunakan sebanyak 25 perusahaan dengan periode 4 tahun yang diambil mempergunakan metode purposive sampling berdasarkan kriteria tertentu. Data riset ini diolah mempergunakan software statistik SPSS versi 25 dengan uji statistik deskriptif, uji asumsi klasik, uji koefisien determinasi, analisis regresi linear berganda dan uji hipotesis. Hasil uji analisis menyatakan Ukuran Perusahaan berdampak negatif pada Audit Delay dengan nilai sig 0.000 < 0.05 dan hasil Thitung -1.070 < Ttabel 1.661. Profitabilitas tidak berdampak pada Audit Delay dengan nilai sig 0.287 < 0.05 dan hasil Thitung -4.236 > Ttabel 1.661. Solvabilitas tidak berdampak pada Audit Delay dengan nilai sig 0.444 < 0.05 dan hasil Thitung 0.768 < Ttabel 1.661. Ukuran Perusahaan, Profitabilitas, dan Solvabilitas berdampak simultan pada Audit Delay dengan nilai sig 0.000 < 0.05 dan Fhitung 8.647 > Ftabel 2.699.","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":" 1143","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141363899","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analysis of The Influence of Taxes, Tunnelling Incentives, and Exchange Rate on Transfer Pricing 税收、隧道奖励和汇率对转让定价的影响分析

eCo-Fin Pub Date : 2024-06-10 DOI: 10.32877/ef.v6i2.1439

Gracela Abigail Rokot, Luh Nadi

{"title":"Analysis of The Influence of Taxes, Tunnelling Incentives, and Exchange Rate on Transfer Pricing","authors":"Gracela Abigail Rokot, Luh Nadi","doi":"10.32877/ef.v6i2.1439","DOIUrl":"https://doi.org/10.32877/ef.v6i2.1439","url":null,"abstract":"This study aims to investigate effect of taxes, tunnelling incentives and exchange rates on Transfer Pricing in Manufacturing Companies Basic Industry and Chemical Sectors listed on the Indonesian Stock Exchange. Determining the research sample used a purposive sampling method and obtained a research sample of 11 companies. The analysis method uses panel data regression techniques with Random Effect Models using EViews. The results of this research prove that together the tax variables, Tunnelling Incentive and Exchange Rate have a significant effect on transfer pricing. Tax has no significant effect on transfer pricing, Tunnelling Incentive has a significant effect on transfer pricing and the Exchange Rate has a significant effect on transfer pricing. This research provides evidence that an increasing exchange rate will influence a company's decision to carry out transfer pricing, and the exchange rate has an impact on a country's trade balance. Tunneling and transfer pricing present significant challenges that require coordinated efforts from corporations, regulators, and international bodies. By strengthening corporate governance, enhancing regulatory frameworks, and fostering transparency, stakeholders can mitigate the risks associated with these practices and promote a fair and efficient business environment. \u0000Keywords: Tax; Tunnelling Incentives; Exchange Rate; Transfer Pricing.","PeriodicalId":488114,"journal":{"name":"eCo-Fin","volume":" 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141364777","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

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