Literature Study: The Impact of Taxes on the Decision to Conduct Transfer Pricing in Indonesia

Abstract

This research aims to analyze transfer pricing on the tax aggressiveness of multinational entities. This research aims to map various research results related to transfer pricing in Indonesia and provide recommendations for a transfer pricing research agenda in the future. Mapping is carried out based on the level of research topics, research methods, research variables, and test results. This research uses qualitative methods with a bibliographic approach. The objects used in this research are five journals that meet the criteria for understanding taxes' impact on the transfer pricing of multinational companies. Ha, The findings conclude that transfer pricing does not have a significant effect on the taxation of multinational entities and the suggestion that the author can give is to add other variables that can be used to analyze tax aggressiveness in multinational entities