Transfer Pricing Sebagai Strategi Perencanaan Pajak Perusahaan Multinasional: Systematic Literature Review
DOI:
https://doi.org/10.38035/jafm.v6i1.1742Keywords:
Transfer Pricing, Perencanaan Pajak, Perusahaan MultinasionalAbstract
Perencanaan pajak merupakan strategi penting yang diterapkan oleh perusahaan multinasional untuk mengoptimalkan kewajiban pajaknya dalam batas yang diizinkan oleh regulasi. Penelitian ini bertujuan untuk mengidentifikasi praktik transfer pricing sebagai strategi dari perencanaan pajak pada perusahaan multinasional. Penelitian ini juga berusaha untuk mengetahui perkembangan terkini terkait penelitian transfer pricing pada perusahaan multinasional guna memberikan wawasan bagi perusahaan dan peneliti selanjutnya, serta mengisi kesenjangan literatur yang ada. Berdasarkan hasil pencarian dari website Emerald, Science Direct, ProQuest, Research Gate, DOAJ, Semantic Scholar dan Taylor & Francis, terdapat 33 artikel yang dapat dianalisis. Hasil penelitian ini memberikan wawasan terkait praktik transfer pricing yang menggunakan tax base erosion dan profit shifting. Selain itu, dari hasil analisis artikel, ditemukan bahwa perkembangan penelitian ini berfokus pada determinan transfer pricing, kaitannya dengan tax avoidance, kaitannya dengan kinerja keuangan, dan perekonomian negara. Hal ini dapat membantu peneliti selanjutnya dalam mengembangkan penelitian dari topik pembahasan.
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