Harefa, Dina Wahyuni and Wibowo, Agus and Diarsyad, Muhammad (2023) The Impact of Exchange Rates and Tax Burden on Transfer Pricing : A Comparative Study Before and During COVID-19. In: Proceedings of the 6th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2023, 13-14 September 2023, Bandar Lampung, Indonesia.
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Abstract
Previous research references state that exchange rate and tax burden have a significant influence on transfer pricing. Transfer pricing is believed to have an impact during the COVID-19 pandemic, where cost escalation and constraints on intra-company movements are given more attention. This study ai
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 16:52 |
| Last Modified: | 17 Apr 2026 01:33 |
| URI: | http://eprints.eai.eu/id/eprint/45784 |
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