Transfer Pricing from the Perspective of Practitioners and Academics
| Main Authors: | Sutjiati, Rosemarie, Tjandrasa, Benny Budiawan |
|---|---|
| Format: | Article PeerReviewed Book |
| Terbitan: |
, 2015
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| Subjects: | |
| Online Access: |
http://repository.maranatha.edu/18290/1/Transfer%20Pricing.pdf http://repository.maranatha.edu/18290/ |
Daftar Isi:
- Transfer pricing occurs in large companies that have many different divisions, especially when there are movement of goods and services between divisions. In practice, the appropriate transfer pricing should consider various factors such as opportunity costs, idle capacity, demand from external markets, and also the structure of the external market.. The purpose of this study was to obtain a clear opinion of the manager and owner of the company associated with transfer pricing and also to examine whether their views are influenced by demographic factors or else.