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Anindia Vegi Aurora

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Open access Aug 2026

TAX MINIMIZATION, PROFITABILITY, AND TRANSFER PRICING: A TRIPLE NEXUS IN CONSUMER NON-CYCLICAL COMPANIES

This study examines the influence of tax expense, bonus mechanism, tunneling incentive, debt covenant, and firm size on transfer pricing, with tax minimization as a moderating variable and profitability as a mediating variable, in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the...

Mohamad Zulman Hakim, Nursifah, S. Nurhaliza et al. · 0 citations

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