The aim of this research is to test the influence of tax tunneling incentive and bonus scheme on transfer pricing decision in manufacture companies that listed at Indonesian Stock Exchange.
Nama . PT FIBER NETWORKS INDONESIA Alamat : RIJKAN TANJUNG MAS RAYA BLOK Bl NO 5 RT 002 RW 001 BLOK Bl NO 5 RT 002 RW 001 , JAKARTA SELATAN NPWP : 03.124.469.2-017.000 Pembeli Barang Kena Pajak / Penerima Jasa Kena Pajak Nama : PT. DIMENSI INTERNASIONAL TAX Alamat : MENARA DDTC JL RAYA BOULEVARD BARAT Blok XC 5-6 No.8 RT:OOO RW:OOO Kei.KELAPA
1. PERPAJAKAN INTERNASIONAL • Pengertian Pajak Internasional • Brian J. Arnold (InternationalTaxPrimer, 1995): “…the international aspects of the income tax laws of particular countries.”. • IBFD International Tax Glossary 5th Ed. 2005: International Taxation: “traditionally refers to treaty provision relieving international

10. PT Bentoel Internasional Investama Tbk. PT Bentoel Internasional Investama Tbk adalah salah satu bagian dari perusahaan tembakau terbesar di dunia British American Tobacco. Seleksi untuk diterima di perusahaan ini termasuk cukup ketat. Bayangkan saja, gaji minimum untuk seorang assistant manager adalah sebesar Rp 10.800.000 per bulan.

Various levels of tax regulations in Indonesia have begun to clarify the stages and provisions to be considered in conducting transfer pricing analysis and preparing transfer pricing documentation. In addition, tax regulations in Indonesia also highlight specific provisions in respect of special transactions in transfer pricing.

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