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Open access Sep 2026

The Effect Of Corporate Tax, Leverage, And Tunneling Incentive On Transfer Pricing

Transfer pricing has become an important issue in corporate transactions because related-party transactions may create opportunities for companies to determine prices that differ from market-based conditions, potentially affecting the fairness of tax obligations and financial reporting. This issue is particularly relev...

Yeni Pratiwi, Any Eliza, Dinda Fali Rifan · 0 citations

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