转让定价激进性与公司治理:印尼的证据

Proceedings of the 3rd International Conference on Vocational Higher Education (ICVHE 2018) Pub Date : 2020-04-03 DOI:10.2991/assehr.k.200331.123

Dewi Kartika Sari

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引用次数: 1

摘要

．本研究旨在开发转让定价攻击性测度，并实证检验公司治理机制对转让定价攻击性的影响。利用PMK 213/PMK开发了转让定价激进性度量。3/2016和BAPEPAM-LK编号VIII.G.7的法规(2012)作为参考。本研究使用的样本是2012-2014年期间在印度尼西亚证券交易所(BEI)上市的100家市值最大的公司。研究结果表明，建立的转让定价激进性指标可以用来衡量转让定价的激进性。然而，本研究并不能提供支持，以减少转让定价的侵略性。

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Transfer Pricing Aggressiveness and Corporate Governance: Indonesia’s Evidence

. This study aimed at developing the transfer pricing aggressiveness measurement and empirically testing the effect of the corporate governance (CG) mechanism on the aggressiveness of transfer pricing. The transfer pricing aggressiveness measurement was developed using PMK No. 213/PMK.03/2016 and regulation of BAPEPAM-LK Number VIII.G.7 (2012) as references. The sample used in this research is 100 companies with the largest market capitalization listed on the Indonesia Stock Exchange (BEI) in the period 2012–2014. The results show that the developed transfer pricing aggressiveness index can be used to measure aggressiveness of transfer pricing. However, this research could not provide support that CG can reduce the aggressiveness of transfer pricing.

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Proceedings of the 3rd International Conference on Vocational Higher Education (ICVHE 2018)

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