A Systematic Literature Review of Profitability, Leverage, and Transfer Pricing on Corporate Tax Avoidance (2020-2024)
Keywords:
Profitability , Leverage , Transfer Pricing , Tax AvoidanceAbstract
This study aims to analyze the effect of profitability, leverage, and transfer pricing on tax avoidance in companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research is motivated by the increasing issue of tax avoidance, which can potentially reduce state revenue. The study uses a literature review method with a descriptive qualitative approach by examining and synthesizing findings from previous research related to the examined variables. Tax avoidance is defined as the dependent variable, while profitability, leverage, and transfer pricing act as the independent variables. The results of this study reveal inconsistent findings for profitability and leverage, where both variables may show a significant influence or no influence depending on corporate characteristics, managerial behavior, and economic conditions. On the other hand, transfer pricing consistently shows a positive influence on tax avoidance, indicating that related-party transactions are frequently used as a strategy to reduce tax burdens. Overall, this study concludes that tax avoidance practices are driven by internal financial conditions and strategic management decisions to optimize tax obligations.
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Copyright (c) 2026 Mery K Silalahi, Harol Johannes Tangkilisan, Farrel Sihite, Deliana Deliana, Anggiat Situngkir (Author)
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Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
