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 and company size can both be factors that influence company decisions. This research is essential for developing a model, conceptual coding, and the causality of transfer pricing practices while simu…
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 have been carried out previously, these motivations include tunnelling incentives, intangible assets, leverage, and profitability for all of these motivations are some of the factors that can influen…