Praktik Transfer Pricing dan Perilaku Perpajakan Perusahaan: Systematic Literature Review
Main Article Content
Penelitian ini bertujuan untuk menganalisis peran transfer pricing dalam membentuk perilaku pajak perusahaan menggunakan pendekatan Systematic Literature Review (SLR) dengan metode PRISMA. Studi ini meneliti 50 artikel jurnal internasional terkemuka yang terindeks di Scopus Q1–Q3 selama periode 2021–2026. Temuan tersebut menunjukkan bahwa transfer pricing berfungsi sebagai instrumen strategis dengan peran ganda, berfungsi baik sebagai alat perencanaan pajak yang sah maupun sebagai mekanisme penghindaran pajak, agresivitas pajak, dan peralihan keuntungan. Mayoritas penelitian (40%) menunjukkan bahwa transfer pricing digunakan untuk meminimalkan beban pajak melalui peralihan keuntungan ke yurisdiksi pajak rendah. Namun, temuan ini juga mengungkapkan bahwa praktik tersebut dipengaruhi oleh berbagai faktor multidimensi, termasuk kerangka peraturan, kualitas audit, tata kelola perusahaan, konflik lembaga, dan aspek perilaku seperti persepsi risiko dan tingkat kepatuhan. Selain itu, hasilnya menekankan bahwa hubungan antara transfer pricing dan perilaku pajak perusahaan bersifat kompleks dan bergantung pada konteks, sehingga tidak selalu menghasilkan hasil yang konsisten. Oleh karena itu, penelitian ini berkontribusi pada literatur dengan memetakan pola hubungan, menjelaskan inkonsistensi dalam temuan sebelumnya, dan menyoroti bahwa transfer pricing merupakan komponen strategis dari respons perusahaan terhadap kompleksitas sistem perpajakan global.
Keywords:
Transfer Pricing, Perilaku Pajak Perusahaan, faktor multidimensi
Abdu, Esmael, & Adem, Mohammd. (2023). Tax compliance behavior of taxpayers in Ethiopia: A review paper. Cogent Economics & Finance, 11(1), 2189559.
Agusti, R. R., & Rahman, A. F. (2023). Determinants Of Tax Attitude In Small And Medium Enterprises: Evidence From Indonesia. Cogent Business & Management, 10(1), 1–15.
Alkausar, B., Nugroho, Y., Qomariyah, A., & Prasetyo, A. (2023). Corporate Tax Aggressiveness: Evidence Unresolved Agency Problem Captured By Theory Agency Type 3. Cogent Business & Management, 10(2), 1–13.
Alqatan, A., Chemingui, S., & Arslan, M. (2025). Effect of Audit Committee on Tax Aggressiveness: French Evidence. Journal of Risk and Financial Management, 18(1), 1–19.
Álvarez-martínez, M. T., Barrios, S., Andria, D., Gesualdo, M., Nicodeme, G., & Pycroft, J. (2022). How Large Is The Corporate Tax Base Erosion And Profit Shifting?? A General Equilibrium Approach. Economic Systems Research, 34(2), 167–198.
Anggiyanti, L., & Sormin, F. (2024). The Effect of Profitability, Leverage, and Transfer Pricing on Tax Avoidance (Empirical study of Mining Sector Companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2022). South Asian Research Journal of Humanities and Social Sciences, (1), 4–12.
Apriyanti, H. W., Sulaiman, S., & Jamaluddin, A. (2023). Transfer Pricing Optimization In The Developing Economy?: A Tax Consultant's View. Corporate Governance and Organizational Behavior Review, 7(2), 190–196.
Blaufus, K., Chirvi, M., Huber, H., Maiterth, R., Sureth-, C., Blaufus, K., Chirvi, M., Huber, H., Maiterth, R., & Sureth-, C. (2022). Tax Misperception and its Effects on Decision Making–Literature Review and Behavioral Taxpayer Response Model. European Accounting Review, 31(1), 111–144.
Chandrasena, S., Matthews, L., & Meftah, A. (2025). Does The Presence Of A Sustainability Committee Strengthen The Impact Of ESG Disclosure On Tax Aggressiveness? Insights from North America. Review of Quantitative Finance and Accounting, 65, 1039–1065.
Choi, J. P., Ishikawa, J., & Okoshi, H. (2024). Tax havens and cross?border licensing with transfer pricing regulation. In International Tax and Public Finance,31(2).
Ciubotariu, M. S., & Petrescu, C. (2022). Transfer Pricing-A New Tax Challenge For Multinational Companies. The USV Annals of Economics and Public Administration, 35(1), 118–128.
Dedi?, J. (2022). Comparative Analysis Of Legislation On Transfer Pricing In Neighboring Countries. Business Resilience in a Changing World, 25–31.
Demko-rihter, J., Sekerez, V., Spasi, D., & Conic, N. (2023). The Neglected Focus on Managerial Aspect of Transfer Pricing Policy in Multidivisional Companies—Case of Serbia. Systems, 11, 1–19.
Dumiter, F. C., Lou?, E., & Boit, M. (2026). AI-Enabled Management of Transfer Pricing Documentation: A Sustainable Governance Framework Integrating Compliance, Digitalization, and CSRD Requirements. Sustainability, 18, 1–25.
Gaspareniene, L., Kliestik, T., Sivickiene, R., Remeikiene, R., & Endrijaitis, M. (2022). Impact of Foreign Direct Investment on Tax Revenue?: The Case of the European Union. Journal of Competitiveness, 14(1), 43–60.
Hajjaj, M. A., Mkaddem, Z. B., Es-saadi, H., Tesse, I., & Chahib, J. (2026). Transfer Pricing and Macroeconomic Stability: A Multi-Country Analysis of European Economies. Journal of Risk and Financial Management, 19, 1–32.
Hanlon, M., Yeung, K., & Zuo, L. U. O. (2022). Behavioral Economics of Accounting?: A Review of Archival Research on Individual Decision Makers. Contemporary Accounting Research, 39(2), 1150–1214.
Hardana, A., & Hasibuan, A. N. (2023). The Impact of Probability, Transfer Pricing, and Capital Intensity on Tax Avoidance When Listed Companies in the Property and Real Estate Sub Sectors on the Indonesia Stock Exchange. International Journal of Islamic Economics, 5(1), 67–78.
Hearson, M., Christensen, R. C., & Randriamanalina, T. (2023). Developing Influence: The Power Of ‘The Rest’ In Global Tax Governance. Review of International Political Economy, 30(3), 841–864.
Hoppe, T., Schanz, D., Sturm, S., & Sureth-sloane, C. (2023). The Tax Complexity Index–A Survey-Based Country Measure of Tax Code and Framework Complexity. European Accounting Review, 32(2), 239–273.
Imanuel, K., & Tarmidi, D. (2025). Exploring the Opportunities for Tax Avoidance Through the Thin Capitalization, Transfer Pricing, and Foreign Ownership. Saudi Journal of Business and Management Studies, 9(9), 396–403.
Irawan, F., Kinanti, A., & Suhendra, M. (2020). The Impact of Transfer Pricing and Earning Management on Tax Avoidance. Talent Development & Excellence, 12(3), 3203–3216.
Jakobsen, K. M., & Søgaard, J. E. (2022). Identifying Behavioral Responses To Tax Reforms: New Insights And A New Approach. Journal of Public Economics, 212, 1–14.
Kalra, A., & Afzal, M. N. I. (2023). Transfer Pricing Practices In Multinational Corporations And Their Effects On Developing Countries Tax Revenue: A Systematic Literature Review. International Trade, Politics and Developmen, 7(3), 172–190.
Karunia, R. L., Samuels, A. M., Prasetiawan, S., Adhitia, S., Malaihollo, C. A., Hartono, D., Syakyakirti, S., Wahyu, C., & Harerio, S. (2026). Reforming Tax Policies?: Foreign Ownership And Transfer Pricing Strategies. Cogent Business & Management, 13(1), 1–17.
Kato, H., & Okoshi, H. (2022). Economic Integration and Agglomeration Of Multinational Production With Transfer Pricing. International Economic Review, 63(3), 1325–1355. https://doi.org/10.1111/iere.12569
Khan, M. A., & Nuryanah, S. (2023). Combating Tax Aggressiveness: Evidence From Indonesia's Tax Amnesty Program. Cogent Economics & Finance, 11(2), 1–17. https://doi.org/10.1080/23322039.2023.2229177
Kohlhase, S., & Wielhouwer, J. L. (2023). Tax And Tariff Planning Through Transfer Prices: The Role Of The Head Office And Business Unit. Journal of Accounting and Economics, 75(2–3), 2–22.
Kolondam, C. Y., & Permatasari, I. K. (2024). The Effect of Transfer Pricing and Political Connections On Tax Avoidance With Profitability As A Moderating Variable. Journal Eduvest, 4(8), 7457–7474.
Li, Y., & Cheng, Y. (2024). A Risk Management Strategy under Transfer Pricing for Multi-National Supply Chain along the Belt and Road Initiative. Sustainability, 16, 2–24.
Mashiri, E., Dzomira, S., & Canicio, D. (2021). Transfer pricing auditing and tax forestalling by Multinational Corporations: A game theoretic approach. Cogent Business & Management, 8(1), 1–17.
Mediaty, M., Usman, A., Ashar, M., & Fitriani, F. (2025). Profit Shifting Through Transfer Pricing: A Systematic Review on Its Influence on Corporate Tax Aggressiveness. Journal of Accounting and Finance Management, 6(2), 760–773.
Mpofu, F. Y. (2022). Taxation of the Digital Economy and Direct Digital Service Taxes: Opportunities, Challenges, and Implications for African Countries. Economies, 10, 1–28.
Mpofu, F. Y., & Moloi, T. (2022). Direct Digital Services Taxes in Africa and the Canons of Taxation. Laws, 11, 1–20.
Mpofu, F. Y., & Wealth, E. (2022). The Arm’s Length Principle: A Panacea Or Problem To Regulating Transfer Pricing Transactions By Mnes In Developing Countries. Eurasian Journal of Business and Management, 10(2), 137–152.
Mpofu, Q. (2025). A Discussion Paper On International Taxation And The Allocation Of Taxing Rights In Africa: Challenges And Opportunities. Business Ecosystem & Strategy, 7(1), 122–130.
Müller, R., Spengel, C., & Weck, S. (2024). How Do Investors Value The Publication Of Tax Information?? Evidence From The European Public Country-By-Country Reporting. Contemporary Accounting Research, 41, 1893–1924.
Prastyawan, H., & Herliansyah, Y. (2023). Content Analysis of Indonesian Tax Court Rulings?: Aggresiveness of Transfer Pricing and Tax Avoidance. Saudi Journal of Business and Management Studies, 8(12), 303–317.
Putri, V. R., Hadli, M., Mohamad, S., Zakaria, N. B., & Zifi, M. P. (2024). Tax Avoidance with Maqasid Syariah?: Empirical Insights on Derivatives, Debt Shifting, Transfer Pricing, and Financial Distress †. Journal of Risk and Financial Management, 17, 1–17.
Putri, V. R., Zakaria, N. B., Said, J., Ghapar, F., & Anita, R. (2024). Tax Tightrope?: The Perils of Foreign Ownership, Executive Incentives and Transfer Pricing in Indonesian Banking. Journal of Risk and Financial Management, 17(1), 1–18.
Reineke, R., Weiskirchner-merten, K., & Wielenberg, S. (2023). When Do Firms Use One Set Of Books In An International Tax Compliance Game? Review of Accounting Studies, 28, 1856–1885.
Rogers, H., & Oats, L. (2022). Transfer Pricing?: Changing Views In Changing Times. Accounting Forum, 46(1), 83–107.
Samudra, A. A. (2024). Property Tax in Indonesia: A Proposal for Increasing Land and Building Tax Revenue Using the System Dynamics Simulation Method. Journal of Tax Reform, 10(1), 100–121.
Sari, D. K., Siregar, S. V., Martani, D., & Sensi, L. (2023). The Effect Of Audit Quality On Transfer Pricing Aggressiveness And Firm Risk: Evidence From Southeast Asian Countries. Cogent Business & Management, 10(2), 1–29.
Scarpa, F., & Signori, S. (2023). Understanding Corporate Tax Responsibility?: A Systematic Literature Review. Sustainability Accounting, Management and Policy Journal, 14(7), 179–201.
Schjelderup, G., & Stähler, F. (2024). The Economics Of The Global Minimum Tax. International Tax and Public Finance, 31(4), 935–952.
Scollo, M., & Branston, J. R. (2022). Where To Next For Countries With High Tobacco Taxes?? The Potential For Greater Control Of Tobacco Pricing Through Licensing Regulation. Tobacco Control, 31, 235–240.
Sebele-mpofu, F., Mashiri, E., & Schwartz, S. C. (2021). An Exposition Of Transfer Pricing Motives, Strategies And Their Implementation In Tax Avoidance By Mnes In Developing Countries. Cogent Business & Management, 8(1), 1–25.
Shahwan, Y. (2024). Asian Economic And Financial Review The Effect Of Practicing Transfer Pricing And Financial Performance: Evidence From Multinational Corporations In The UAE. Asian Economic and Financial Review, 14(10), 734–747.
Wealth, E., Smulders, S. A., & Mpofu, F. Y. (2025). Conceptualising The Behaviour Of Mnes, Tax Authorities And Tax Consultants In Respect Of Transfer Pricing Practices–A Three-Layer Analysis. Accounting, Economics, and Law: A Convivium, 15(2), 155–184.
Agusti, R. R., & Rahman, A. F. (2023). Determinants Of Tax Attitude In Small And Medium Enterprises: Evidence From Indonesia. Cogent Business & Management, 10(1), 1–15.
Alkausar, B., Nugroho, Y., Qomariyah, A., & Prasetyo, A. (2023). Corporate Tax Aggressiveness: Evidence Unresolved Agency Problem Captured By Theory Agency Type 3. Cogent Business & Management, 10(2), 1–13.
Alqatan, A., Chemingui, S., & Arslan, M. (2025). Effect of Audit Committee on Tax Aggressiveness: French Evidence. Journal of Risk and Financial Management, 18(1), 1–19.
Álvarez-martínez, M. T., Barrios, S., Andria, D., Gesualdo, M., Nicodeme, G., & Pycroft, J. (2022). How Large Is The Corporate Tax Base Erosion And Profit Shifting?? A General Equilibrium Approach. Economic Systems Research, 34(2), 167–198.
Anggiyanti, L., & Sormin, F. (2024). The Effect of Profitability, Leverage, and Transfer Pricing on Tax Avoidance (Empirical study of Mining Sector Companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2022). South Asian Research Journal of Humanities and Social Sciences, (1), 4–12.
Apriyanti, H. W., Sulaiman, S., & Jamaluddin, A. (2023). Transfer Pricing Optimization In The Developing Economy?: A Tax Consultant's View. Corporate Governance and Organizational Behavior Review, 7(2), 190–196.
Blaufus, K., Chirvi, M., Huber, H., Maiterth, R., Sureth-, C., Blaufus, K., Chirvi, M., Huber, H., Maiterth, R., & Sureth-, C. (2022). Tax Misperception and its Effects on Decision Making–Literature Review and Behavioral Taxpayer Response Model. European Accounting Review, 31(1), 111–144.
Chandrasena, S., Matthews, L., & Meftah, A. (2025). Does The Presence Of A Sustainability Committee Strengthen The Impact Of ESG Disclosure On Tax Aggressiveness? Insights from North America. Review of Quantitative Finance and Accounting, 65, 1039–1065.
Choi, J. P., Ishikawa, J., & Okoshi, H. (2024). Tax havens and cross?border licensing with transfer pricing regulation. In International Tax and Public Finance,31(2).
Ciubotariu, M. S., & Petrescu, C. (2022). Transfer Pricing-A New Tax Challenge For Multinational Companies. The USV Annals of Economics and Public Administration, 35(1), 118–128.
Dedi?, J. (2022). Comparative Analysis Of Legislation On Transfer Pricing In Neighboring Countries. Business Resilience in a Changing World, 25–31.
Demko-rihter, J., Sekerez, V., Spasi, D., & Conic, N. (2023). The Neglected Focus on Managerial Aspect of Transfer Pricing Policy in Multidivisional Companies—Case of Serbia. Systems, 11, 1–19.
Dumiter, F. C., Lou?, E., & Boit, M. (2026). AI-Enabled Management of Transfer Pricing Documentation: A Sustainable Governance Framework Integrating Compliance, Digitalization, and CSRD Requirements. Sustainability, 18, 1–25.
Gaspareniene, L., Kliestik, T., Sivickiene, R., Remeikiene, R., & Endrijaitis, M. (2022). Impact of Foreign Direct Investment on Tax Revenue?: The Case of the European Union. Journal of Competitiveness, 14(1), 43–60.
Hajjaj, M. A., Mkaddem, Z. B., Es-saadi, H., Tesse, I., & Chahib, J. (2026). Transfer Pricing and Macroeconomic Stability: A Multi-Country Analysis of European Economies. Journal of Risk and Financial Management, 19, 1–32.
Hanlon, M., Yeung, K., & Zuo, L. U. O. (2022). Behavioral Economics of Accounting?: A Review of Archival Research on Individual Decision Makers. Contemporary Accounting Research, 39(2), 1150–1214.
Hardana, A., & Hasibuan, A. N. (2023). The Impact of Probability, Transfer Pricing, and Capital Intensity on Tax Avoidance When Listed Companies in the Property and Real Estate Sub Sectors on the Indonesia Stock Exchange. International Journal of Islamic Economics, 5(1), 67–78.
Hearson, M., Christensen, R. C., & Randriamanalina, T. (2023). Developing Influence: The Power Of ‘The Rest’ In Global Tax Governance. Review of International Political Economy, 30(3), 841–864.
Hoppe, T., Schanz, D., Sturm, S., & Sureth-sloane, C. (2023). The Tax Complexity Index–A Survey-Based Country Measure of Tax Code and Framework Complexity. European Accounting Review, 32(2), 239–273.
Imanuel, K., & Tarmidi, D. (2025). Exploring the Opportunities for Tax Avoidance Through the Thin Capitalization, Transfer Pricing, and Foreign Ownership. Saudi Journal of Business and Management Studies, 9(9), 396–403.
Irawan, F., Kinanti, A., & Suhendra, M. (2020). The Impact of Transfer Pricing and Earning Management on Tax Avoidance. Talent Development & Excellence, 12(3), 3203–3216.
Jakobsen, K. M., & Søgaard, J. E. (2022). Identifying Behavioral Responses To Tax Reforms: New Insights And A New Approach. Journal of Public Economics, 212, 1–14.
Kalra, A., & Afzal, M. N. I. (2023). Transfer Pricing Practices In Multinational Corporations And Their Effects On Developing Countries Tax Revenue: A Systematic Literature Review. International Trade, Politics and Developmen, 7(3), 172–190.
Karunia, R. L., Samuels, A. M., Prasetiawan, S., Adhitia, S., Malaihollo, C. A., Hartono, D., Syakyakirti, S., Wahyu, C., & Harerio, S. (2026). Reforming Tax Policies?: Foreign Ownership And Transfer Pricing Strategies. Cogent Business & Management, 13(1), 1–17.
Kato, H., & Okoshi, H. (2022). Economic Integration and Agglomeration Of Multinational Production With Transfer Pricing. International Economic Review, 63(3), 1325–1355. https://doi.org/10.1111/iere.12569
Khan, M. A., & Nuryanah, S. (2023). Combating Tax Aggressiveness: Evidence From Indonesia's Tax Amnesty Program. Cogent Economics & Finance, 11(2), 1–17. https://doi.org/10.1080/23322039.2023.2229177
Kohlhase, S., & Wielhouwer, J. L. (2023). Tax And Tariff Planning Through Transfer Prices: The Role Of The Head Office And Business Unit. Journal of Accounting and Economics, 75(2–3), 2–22.
Kolondam, C. Y., & Permatasari, I. K. (2024). The Effect of Transfer Pricing and Political Connections On Tax Avoidance With Profitability As A Moderating Variable. Journal Eduvest, 4(8), 7457–7474.
Li, Y., & Cheng, Y. (2024). A Risk Management Strategy under Transfer Pricing for Multi-National Supply Chain along the Belt and Road Initiative. Sustainability, 16, 2–24.
Mashiri, E., Dzomira, S., & Canicio, D. (2021). Transfer pricing auditing and tax forestalling by Multinational Corporations: A game theoretic approach. Cogent Business & Management, 8(1), 1–17.
Mediaty, M., Usman, A., Ashar, M., & Fitriani, F. (2025). Profit Shifting Through Transfer Pricing: A Systematic Review on Its Influence on Corporate Tax Aggressiveness. Journal of Accounting and Finance Management, 6(2), 760–773.
Mpofu, F. Y. (2022). Taxation of the Digital Economy and Direct Digital Service Taxes: Opportunities, Challenges, and Implications for African Countries. Economies, 10, 1–28.
Mpofu, F. Y., & Moloi, T. (2022). Direct Digital Services Taxes in Africa and the Canons of Taxation. Laws, 11, 1–20.
Mpofu, F. Y., & Wealth, E. (2022). The Arm’s Length Principle: A Panacea Or Problem To Regulating Transfer Pricing Transactions By Mnes In Developing Countries. Eurasian Journal of Business and Management, 10(2), 137–152.
Mpofu, Q. (2025). A Discussion Paper On International Taxation And The Allocation Of Taxing Rights In Africa: Challenges And Opportunities. Business Ecosystem & Strategy, 7(1), 122–130.
Müller, R., Spengel, C., & Weck, S. (2024). How Do Investors Value The Publication Of Tax Information?? Evidence From The European Public Country-By-Country Reporting. Contemporary Accounting Research, 41, 1893–1924.
Prastyawan, H., & Herliansyah, Y. (2023). Content Analysis of Indonesian Tax Court Rulings?: Aggresiveness of Transfer Pricing and Tax Avoidance. Saudi Journal of Business and Management Studies, 8(12), 303–317.
Putri, V. R., Hadli, M., Mohamad, S., Zakaria, N. B., & Zifi, M. P. (2024). Tax Avoidance with Maqasid Syariah?: Empirical Insights on Derivatives, Debt Shifting, Transfer Pricing, and Financial Distress †. Journal of Risk and Financial Management, 17, 1–17.
Putri, V. R., Zakaria, N. B., Said, J., Ghapar, F., & Anita, R. (2024). Tax Tightrope?: The Perils of Foreign Ownership, Executive Incentives and Transfer Pricing in Indonesian Banking. Journal of Risk and Financial Management, 17(1), 1–18.
Reineke, R., Weiskirchner-merten, K., & Wielenberg, S. (2023). When Do Firms Use One Set Of Books In An International Tax Compliance Game? Review of Accounting Studies, 28, 1856–1885.
Rogers, H., & Oats, L. (2022). Transfer Pricing?: Changing Views In Changing Times. Accounting Forum, 46(1), 83–107.
Samudra, A. A. (2024). Property Tax in Indonesia: A Proposal for Increasing Land and Building Tax Revenue Using the System Dynamics Simulation Method. Journal of Tax Reform, 10(1), 100–121.
Sari, D. K., Siregar, S. V., Martani, D., & Sensi, L. (2023). The Effect Of Audit Quality On Transfer Pricing Aggressiveness And Firm Risk: Evidence From Southeast Asian Countries. Cogent Business & Management, 10(2), 1–29.
Scarpa, F., & Signori, S. (2023). Understanding Corporate Tax Responsibility?: A Systematic Literature Review. Sustainability Accounting, Management and Policy Journal, 14(7), 179–201.
Schjelderup, G., & Stähler, F. (2024). The Economics Of The Global Minimum Tax. International Tax and Public Finance, 31(4), 935–952.
Scollo, M., & Branston, J. R. (2022). Where To Next For Countries With High Tobacco Taxes?? The Potential For Greater Control Of Tobacco Pricing Through Licensing Regulation. Tobacco Control, 31, 235–240.
Sebele-mpofu, F., Mashiri, E., & Schwartz, S. C. (2021). An Exposition Of Transfer Pricing Motives, Strategies And Their Implementation In Tax Avoidance By Mnes In Developing Countries. Cogent Business & Management, 8(1), 1–25.
Shahwan, Y. (2024). Asian Economic And Financial Review The Effect Of Practicing Transfer Pricing And Financial Performance: Evidence From Multinational Corporations In The UAE. Asian Economic and Financial Review, 14(10), 734–747.
Wealth, E., Smulders, S. A., & Mpofu, F. Y. (2025). Conceptualising The Behaviour Of Mnes, Tax Authorities And Tax Consultants In Respect Of Transfer Pricing Practices–A Three-Layer Analysis. Accounting, Economics, and Law: A Convivium, 15(2), 155–184.
