It is indeed inevitable that large companies will engage in more aggressive transfer pricing manipulations due to their existing tax deficiencies. When it comes to determining transfer pricing, GCG…
These transfer pricing in multinational companies, there are other motivations besides taxes that affect the management in order to increase profits in the current period. From several studies that…
This study analyzed the effect of financial performance, institutional ownership, and firm size on firm value. This study used the partial least square structural equation modeling (PLS-SEM) analys…