Taxes and Foreign Ownership in Transfer Pricing Indications at the Covid-19 Pandemic Era

Sa’dani, Olivi and Sumaryanto, Sumaryanto (2024) Taxes and Foreign Ownership in Transfer Pricing Indications at the Covid-19 Pandemic Era. In: Proceedings of the 1st International Conference on Economics and Business, ICEB 2023, 2-3 August 2023, Padang, Sumatera Barat, Indonesia.

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Abstract

The Covid-19 pandemic has impacted economic conditions in the business sector. Several sectors' business income has decreased, impacting fiscal policy. Fiscal policies made by the government can encourage tax avoidance behavior. One of the tax avoidance that can occur is transfer pricing activity. T

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 17:44
Last Modified: 16 Apr 2026 23:09
URI: http://eprints.eai.eu/id/eprint/49651

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