Transfer pricing and profit shifting are critical issues in international taxation, enabling
multinational corporations (MNCs) to allocate income to low-tax jurisdictions, thereby …

This study is the result of a literature review of 10 (ten) articles on transfer pricing in
multinational corporations (MNCs) studied by researchers from various countries both …

Tujuan penelitian: untuk menguji tax minimization sebagai pemoderasi pengaruh beban
pajak, profitabilitas dan tunneling incentive terhadap praktik transfer pricing. Desain/metode …

Transfer pricing has become a crucial aspect, especially for natural resource companies in
Indonesia, which includes monitoring tax compliance, mitigating tax dispute risks, and …

Transfer pricing abuse by multinational corporations (MNCs) poses significant challenges to
the fiscal health of developing economies, leading to substantial revenue losses and …

Tax avoidance taken by companies can cause tax revenue for the state to be optional. One
of the factors that influences tax avoidance is transfer pricing practices. Transfer pricing is …

This study aims to analyze the influence of transfer pricing, fixed assets intensity, and sales
growth on tax avoidance practices. This research focuses on non-financial multinational …

Multinational companies often use transfer pricing to reduce their tax burden. This study
examines the effect of tax burden and company size on the decision to engage in transfer …

Base Erosion and Profit Shifting (BEPS) poses significant challenges for developing
countries, as it undermines their tax bases and hampers their economic growth. This paper …

Previous research or relevant research is very important in a research or scientific article.
Previous research or relevant research serves to strengthen the theory and phenomena of …