Perubahan Tarif Pajak Penghasilan Badan dan Pengaruhnya Terhadap Harga Transfer (Transfer Pricing) Apakah Perbedaan Tarif PPh Badan Menyebabkan Importir Melakukan Mark-Up atau Mark-Down Harga Transfer?
The rate of corporate income tax which is determined by each country creates a variation that allowing multi national companies to take advantage of the differences by minimize its global tax in order to maximize its global profit. This activity may include the use of transfer pricing activities by...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2013
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/125768/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=65945 |
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| Institution: | Universitas Gadjah Mada |