Transfer Pricing Implementation On Tax Avoidance
Keywords:
Information Technology, finance reports ISAK 35, political partyAbstract
Transfer Pricing is a company policy in determining the transfer price of a transaction whether it is goods, services, intangible assets, or financial transactions conducted by the company. Transfer Pricing can be done with tax motivation, which aims to shift the tax burden from countries with high tax rates to countries with low tax rates. This research aims to conduct a literature review related to Transfer Pricing on Tax avoidance. The research method used is SLR (Systematic Literature Review). Data collection is done by identifying or reviewing all articles that have the same research topic in this study. The articles used in this research are 20 national articles. From this research, it is found that the implementation of Transfer Pricing has a positive effect on Tax avoidance with the indicator of profitability calculation (ROA).
References
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Copyright (c) 2024 Wulan Suci Rahma Dewi, Biolanda Sajidah Lubis, Fadillah Taher Siregar (Author)
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