Pengaruh Effective Tax Rate (Etr), Tunneling Incentive, Dan Mekanisme Bonus T…

ABSTRACT Transfer pricing is a pricing policy applied to the sale of goods, services, and intangible assets to subsidiaries and related parties located in Indonesia or other countries. This research aims to empirically test the influence of effective tax rate, tunneling incentive and bonus mechanism on transfer pricing in mining sector companies listed on the Indonesian Stock Exchange in 2…