{"id":"https://openalex.org/W2907562435","doi":"https://doi.org/10.32602/jafas.2019.0","title":"The Effect Of Tax, Tunneling Incentive, Bonus Mechanisms, And Firm Size on Transfer Pricing (Indonesian Evidence)","display_name":"The Effect Of Tax, Tunneling Incentive, Bonus Mechanisms, And Firm Size on Transfer Pricing (Indonesian Evidence)","publication_year":2019,"publication_date":"2019-01-01","ids":{"openalex":"https://openalex.org/W2907562435","doi":"https://doi.org/10.32602/jafas.2019.0","mag":"2907562435"},"language":"en","primary_location":{"id":"doi:10.32602/jafas.2019.0","doi":"https://doi.org/10.32602/jafas.2019.0","is_oa":true,"landing_page_url":"https://doi.org/10.32602/jafas.2019.0","pdf_url":"https://doi.org/10.32602/jafas.2019.0","source":{"id":"https://openalex.org/S4210168302","display_name":"Journal of Accounting Finance and Auditing Studies","issn_l":"2149-0996","issn":["2149-0996","3005-9844"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4310318277","host_organization_name":"Yalova University","host_organization_lineage":["https://openalex.org/P4310318277"],"host_organization_lineage_names":["Yalova University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting, Finance and Auditing Studies","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.32602/jafas.2019.0","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5001086241","display_name":"Afifah Nazihah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I271888150","display_name":"Sriwijaya University","ror":"https://ror.org/030bmb197","country_code":"ID","type":"education","lineage":["https://openalex.org/I271888150"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Afifah Nazihah","raw_affiliation_strings":["Coressponding Author , Faculty of economics , Sriwijaya University , Palembang , Indonesia,","Dr., Faculty of economics, Sriwiajaya University, Palembang, Indonesia Palembang, Indonesia","Faculty of economics, Sriwiajaya University, Palembang, Indonesia","Faculty of economics, Sriwijaya University, Palembang,","Faculty of economics, Sriwijaya University, Palembang, Indonesia,","Ph.D., Faculty of economics, Sriwiajaya University, Palembang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Coressponding Author , Faculty of economics , Sriwijaya University , Palembang , Indonesia,","institution_ids":["https://openalex.org/I271888150"]},{"raw_affiliation_string":"Dr., Faculty of economics, Sriwiajaya University, Palembang, Indonesia Palembang, Indonesia","institution_ids":["https://openalex.org/I271888150"]},{"raw_affiliation_string":"Faculty of economics, Sriwiajaya University, Palembang, Indonesia","institution_ids":["https://openalex.org/I271888150"]},{"raw_affiliation_string":"Faculty of economics, Sriwijaya University, Palembang,","institution_ids":["https://openalex.org/I271888150"]},{"raw_affiliation_string":"Faculty of economics, Sriwijaya University, Palembang, Indonesia,","institution_ids":["https://openalex.org/I271888150"]},{"raw_affiliation_string":"Ph.D., Faculty of economics, Sriwiajaya University, Palembang, Indonesia","institution_ids":["https://openalex.org/I271888150"]}]},{"author_position":"middle","author":{"id":null,"display_name":"Azwardi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I271888150","display_name":"Sriwijaya University","ror":"https://ror.org/030bmb197","country_code":"ID","type":"education","lineage":["https://openalex.org/I271888150"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Azwardi","raw_affiliation_strings":["Ph.D., Faculty of economics, Sriwiajaya University,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Ph.D., Faculty of economics, Sriwiajaya University,","institution_ids":["https://openalex.org/I271888150"]}]},{"author_position":"last","author":{"id":null,"display_name":"Luk Luk fuadah","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Luk Luk fuadah","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5001086241"],"corresponding_institution_ids":["https://openalex.org/I271888150"],"apc_list":{"value":50,"currency":"USD","value_usd":50},"apc_paid":{"value":50,"currency":"USD","value_usd":50},"fwci":3.189,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.91372501,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"5","issue":"1","first_page":"1","last_page":"17"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/transfer-pricing","display_name":"transfer pricing","score":0.9990000128746033},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.7549999952316284},{"id":"https://openalex.org/keywords/tunneling-incentive","display_name":"tunneling incentive","score":0.9319999814033508},{"id":"https://openalex.org/keywords/bonus-mechanism","display_name":"bonus mechanism","score":0.9279999732971191},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9940000176429749},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.875},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.6669999957084656}],"concepts":[{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.7971731424331665},{"id":"https://openalex.org/C2779207338","wikidata":"https://www.wikidata.org/wiki/Q9240","display_name":"Indonesian","level":2,"score":0.6922483444213867},{"id":"https://openalex.org/C2777203310","wikidata":"https://www.wikidata.org/wiki/Q646278","display_name":"Transfer pricing","level":3,"score":0.5661665797233582},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.46326354146003723},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4325263500213623},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.43189841508865356},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.21556356549263},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0854262113571167},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.32602/jafas.2019.0","doi":"https://doi.org/10.32602/jafas.2019.0","is_oa":true,"landing_page_url":"https://doi.org/10.32602/jafas.2019.0","pdf_url":"https://doi.org/10.32602/jafas.2019.0","source":{"id":"https://openalex.org/S4210168302","display_name":"Journal of Accounting Finance and Auditing Studies","issn_l":"2149-0996","issn":["2149-0996","3005-9844"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4310318277","host_organization_name":"Yalova University","host_organization_lineage":["https://openalex.org/P4310318277"],"host_organization_lineage_names":["Yalova University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting, Finance and Auditing Studies","raw_type":"journal-article"},{"id":"pmh:oai:www.um.edu.mt:123456789/38005","doi":null,"is_oa":true,"landing_page_url":"https://www.um.edu.mt/library/oar//handle/123456789/38005","pdf_url":null,"source":{"id":"https://openalex.org/S4306400782","display_name":"OAR@UM (University of Malta)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I197854408","host_organization_name":"University of Malta","host_organization_lineage":["https://openalex.org/I197854408"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.32602/jafas.2019.0","doi":"https://doi.org/10.32602/jafas.2019.0","is_oa":true,"landing_page_url":"https://doi.org/10.32602/jafas.2019.0","pdf_url":"https://doi.org/10.32602/jafas.2019.0","source":{"id":"https://openalex.org/S4210168302","display_name":"Journal of Accounting Finance and Auditing Studies","issn_l":"2149-0996","issn":["2149-0996","3005-9844"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific"],"host_organization":"https://openalex.org/P4310318277","host_organization_name":"Yalova University","host_organization_lineage":["https://openalex.org/P4310318277"],"host_organization_lineage_names":["Yalova University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting, Finance and Auditing Studies","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/9","display_name":"Industry, innovation and infrastructure","score":0.476500004529953}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2907562435.pdf","grobid_xml":"https://content.openalex.org/works/W2907562435.grobid-xml"},"referenced_works_count":18,"referenced_works":["https://openalex.org/W1490835732","https://openalex.org/W1504376196","https://openalex.org/W1566047749","https://openalex.org/W2096248543","https://openalex.org/W2096840590","https://openalex.org/W2123438281","https://openalex.org/W2273747696","https://openalex.org/W2275168346","https://openalex.org/W2561548020","https://openalex.org/W2565737621","https://openalex.org/W2602209649","https://openalex.org/W2614626677","https://openalex.org/W2752617332","https://openalex.org/W2949888953","https://openalex.org/W2952816857","https://openalex.org/W3123244845","https://openalex.org/W3123640390","https://openalex.org/W3123826726"],"related_works":["https://openalex.org/W7215840008","https://openalex.org/W4385498560","https://openalex.org/W4309615888","https://openalex.org/W2561548020","https://openalex.org/W7215734210","https://openalex.org/W4391170852","https://openalex.org/W2809195222","https://openalex.org/W2969285125","https://openalex.org/W4403269362","https://openalex.org/W2799326230"],"abstract_inverted_index":{"Transfer":[0],"pricing":[1,26,71],"is":[2],"the":[3,7,15,41,51,58,98,103],"transaction":[4],"price":[5],"in":[6,30,44,72],"form":[8],"of":[9,17,60,89,97,102],"tangible":[10],"goods,":[11],"intangible":[12],"goods":[13],"or":[14],"provision":[16],"services":[18],"between":[19],"parties":[20],"that":[21,36,80,112],"have":[22],"a":[23,87],"special":[24],"relationship.Transfer":[25],"used":[27],"by":[28],"companies":[29,79,91],"order":[31],"to":[32,47,56],"avoid":[33],"tax":[34,42,52],"payments":[35],"can":[37],"cause":[38],"problems":[39],"for":[40],"authorities":[43],"their":[45],"efforts":[46],"maximize":[48],"revenue":[49],"from":[50,86],"sector.This":[53,74],"study":[54,75],"aims":[55],"analyze":[57],"effect":[59,109,121],"taxes,":[61,113],"tunneling":[62,125],"incentives,":[63],"bonus":[64,114],"mechanisms,":[65,115],"and":[66,116],"firm":[67,117],"size":[68,118],"on":[69,93,122],"transfer":[70,123,130],"manufacturing":[73,78],"selected":[76],"28":[77],"were":[81],"sel":[82],"purposive":[83],"sampling":[84],"technique":[85],"population":[88],"153":[90],"listed":[92],"Indonesia":[94],"Stock":[95],"Exchange":[96],"period":[99],"2013-2017.The":[100],"results":[101],"panel":[104],"data":[105],"regression":[106],"with":[107],"random":[108],"model":[110],"shows":[111],"h":[119],"positive":[120],"pricing.However":[124],"incentives":[126],"do":[127],"not":[128],"affect":[129],"pricing.":[131]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2019-01-11T00:00:00"}