Muhammadi, Abdul Haris; Ahmed, Zahir; Habib, Ahsan - In: Asian Review of Accounting 24 (2016) 3, pp. 313-337
Purpose The purpose of this paper is to examine the challenges faced by Indonesian tax auditors in auditing multinational transfer prices of intangible assets. This study then explores the suitability of mechanisms currently used by Indonesian tax auditors to ensure appropriate tax audit...