Systematic Literature Reviews : Analisis Pajak, Tunneling Insentive dan Exchange Rate Terhadap Keputusan Tranfer Pricing Perusahaan

Syafira Salsabilla ; Linggar Sekar Kemuning ; Dien Noviany Rahmatika
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 📅 2024 Vol 1, No 3 🔗 DOI: 10.61132/jieap.v1i3.284
Abstract
Transfer pricing is a pricing policy for transactions between parties with a special relationship. However, multinational companies often use transfer pricing to reduce the overall taxation of the multinational group. The purpose of this study is to review the literature using the systematic literature review (SLR) method, considering various aspects such as the impact of taxes, tunneling incentives and exchange rates on transfer pricing decisions of manufacturing companies discussed in previous studies. 60 journals from different sources were used in this study. The method used in this study is the SLR method (Systematic Literature Review Method). This study was conducted over several years to provide a performance evaluation. Therefore, this paper conducted a systematic literature review to find out which methods were used to analyze the impact of taxes, tunneling incentives and exchange rates on transfer pricing decisions of manufacturing companies.
 
 
Keywords
Transfer Pricing; Tunneling Insentive; Exchange Rate; Tax; Systematic Literature Review
How to Cite

Syafira Salsabilla, et al. (2024). Systematic Literature Reviews : Analisis Pajak, Tunneling Insentive dan Exchange Rate Terhadap Keputusan Tranfer Pricing Perusahaan. Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak, 1(3). https://doi.org/10.61132/jieap.v1i3.284

Syafira Salsabilla; Linggar Sekar Kemuning; Dien Noviany Rahmatika, "Systematic Literature Reviews : Analisis Pajak, Tunneling Insentive dan Exchange Rate Terhadap Keputusan Tranfer Pricing Perusahaan," Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak, vol. 1, no. 3, 2024.

Syafira Salsabilla; Linggar Sekar Kemuning; Dien Noviany Rahmatika. "Systematic Literature Reviews : Analisis Pajak, Tunneling Insentive dan Exchange Rate Terhadap Keputusan Tranfer Pricing Perusahaan." Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak, vol. 1, no. 3, 2024.

Syafira Salsabilla; Linggar Sekar Kemuning; Dien Noviany Rahmatika. "Systematic Literature Reviews : Analisis Pajak, Tunneling Insentive dan Exchange Rate Terhadap Keputusan Tranfer Pricing Perusahaan." Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 1, no. 3 (2024).

Syafira Salsabilla, et al. (2024) 'Systematic Literature Reviews : Analisis Pajak, Tunneling Insentive dan Exchange Rate Terhadap Keputusan Tranfer Pricing Perusahaan', Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak, 1(3). doi: 10.61132/jieap.v1i3.284.

Syafira Salsabilla; Linggar Sekar Kemuning; Dien Noviany Rahmatika. Systematic Literature Reviews : Analisis Pajak, Tunneling Insentive dan Exchange Rate Terhadap Keputusan Tranfer Pricing Perusahaan. Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak. 2024;1(3).

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