Transfer Pricing from the Perspective of Practitioners and Academics

Sutjiati, Rosemarie and Tjandrasa, Benny Budiawan (2015) Transfer Pricing from the Perspective of Practitioners and Academics. International Journal of Education and Research, 3 (12). pp. 27-40. ISSN 2411-5681

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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.

Item Type: Article
Uncontrolled Keywords: decentralization, profit center, perfect competition market, transfer pricing, opportunity cost.
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Depositing User: Perpustakaan Maranatha
Date Deposited: 22 Jan 2016 01:26
Last Modified: 24 Feb 2016 03:19

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