Transfer Pricing Aggressiveness and Corporate Governance: Indonesia’s Evidence

DOI

10.2991/assehr.k.200331.123How to use a DOI?

Keywords

transfer pricing aggressiveness, corporate governance, related party transaction

Abstract

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.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Dewi Kartika Sari
PY  - 2020
DA  - 2020/04/03
TI  - Transfer Pricing Aggressiveness and Corporate Governance: Indonesia’s Evidence
BT  - Proceedings of the 3rd International Conference on Vocational Higher Education (ICVHE 2018)
PB  - Atlantis Press
SP  - 69
EP  - 77
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200331.123
DO  - 10.2991/assehr.k.200331.123
ID  - Sari2020
ER  -