Pengaruh Pajak Penghasilan, Kepemilikan Asing, Leverage, Dan Kualitas Kap Ter…

Abstract Transfer pricing was originally known in the field of management accounting as a pricing policy applied to the delivery of goods or services between departments with the aim of measuring the performance of each of these divisions or departments. Conceptually, transfer pricing can be applied for three different purposes. First, from a company legal standpoint, transfer pricing can be u…