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This is a Literature Review study.

November 8, 2025Eduvest - Journal Of Universal StudiesOpen Access

The Effect of Tax Avoidance, Multinationality, and Profitability on Corporate Transfer Pricing Decisions: a Systematic Literature Review

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Authors

ASAgusman SianturiSriwijaya University DFDana FarhanaSriwijaya University LFLuk Luk FuadahSriwijaya University

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Implication

Systematic literature review reveals tax avoidance drives transfer pricing decisions in multinational companies, indicating a need for adherence to regulations.

Key Points

Transfer pricing decisions are influenced by tax avoidance, with companies using it to shift profits to lower tax jurisdictions.
A systematic literature review identified tax avoidance and multinationality as significant factors affecting transfer pricing practices.
The analysis covered 50 articles from Scopus and Sinta published between 2019 and 2024, focusing on various industry impacts.
Findings highlight the necessity of monitoring the arm's length principle to prevent transfer pricing abuse in global firms.

Cite This Study

Sianturi et al. (2025) studied this question.

synapsesocial.com/papers/690e8b75a5b062d7a4e73827 https://doi.org/10.59188/eduvest.v5i11.52350

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Implication

Systematic literature review reveals tax avoidance drives transfer pricing decisions in multinational companies, indicating a need for adherence to regulations.

The Effect of Tax Avoidance, Multinationality, and Profitability on Corporate Transfer Pricing Decisions: a Systematic Literature Review

Discussion

Member takes

Implication

Key Points

Cite This Study

The Effect of Tax Avoidance, Multinationality, and Profitability on Corporate Transfer Pricing Decisions: a Systematic Literature Review

Discussion

Member takes

Implication

Key Points

Cite This Study

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