The Effect of Tax Minimization and Exchange Rate on Transfer Pricing Decisions with Leverage as Moderating

The aims of this research are to analyze and to find empirical evidence about the effect of tax minimization and exchange rate on company decision of transfer pricing with leverage as moderating variable. The population of this research was mining companies which listed in Indonesia Stock Exchange (...

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Bibliographic Details
Main Authors: Diah Kumala Devi, Trisni Suryarini
Format: Article
Language:English
Published: Universitas Negeri Semarang 2020-09-01
Series:Accounting Analysis Journal
Online Access:https://journal.unnes.ac.id/sju/index.php/aaj/article/view/36469