PENGARUH PAJAK, TUNNELING INCENTIVE FOR INCOME SHIFTING, FINANCIAL REPORTING, DAN INTANGIBLE ASSETS TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur yang Memiliki Hubungan Istimewa yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018)

The globalization of the economy, business and investment drives the rapid growth of multinational companies. The conduct of business between business entities in multinational companies is determined on the basis of transfer pricing policies. Transfer pricing has the potential to reduce state revenue from the tax revenue sector, even though tax is the highest source of state revenue. This study aims to provide empirical evidence regarding the...