Systematic Literature Review: Analisis Kontemporer Transfer Pricing dan Implikasi Perpajakan Global
DOI:
https://doi.org/10.59086/jam.v4i1.665Keywords:
Transfer Pricing, OECD Guidelines , BEPS Action Plan , Tax Avoidance , Global Tax RegulationsAbstract
tudi ini bertujuan untuk menganalisis strategi penetapan harga transfer yang diterapkan oleh perusahaan multinasional dan implikasinya terhadap kebijakan pajak global. Dengan menggunakan metode Systematic Literature Review (SLR), studi ini meneliti 24 artikel dari basis data akademis terkemuka untuk memberikan gambaran menyeluruh tentang praktik dan tantangan penetapan harga transfer saat ini. Temuan penelitian ini mengungkapkan bahwa penerapan Pedoman OECD dan Rencana Aksi BEPS (Pengikisan Basis dan Pengalihan Laba) berbeda secara signifikan di berbagai negara, dengan negara-negara Uni Eropa menerapkan peraturan yang lebih ketat dan lebih konsisten daripada wilayah lain. Penentu utama strategi penetapan harga transfer meliputi perpajakan, ukuran perusahaan, leverage, insentif tunneling, dan tata kelola perusahaan. Meskipun perpajakan tetap menjadi pendorong utama, pengaruh faktor-faktor lain bervariasi tergantung pada peraturan setempat dan karakteristik perusahaan. Studi ini menekankan perlunya harmonisasi standar penetapan harga transfer global untuk mengurangi disparitas peraturan dan meningkatkan keadilan dalam perpajakan internasional. Penelitian di masa mendatang direkomendasikan untuk merancang model penetapan harga transfer yang lebih efektif yang menggabungkan pergeseran ekonomi global dan kebijakan fiskal yang terus berkembang, memastikan kepatuhan yang lebih baik dan mengurangi peluang penghindaran pajak.
This study aims to analyze the transfer pricing strategies of multinational enterprises and their implications for global tax policy. Using a Systematic Literature Review (SLR) approach, the research reviews 24 articles from reputable academic databases to provide a comprehensive understanding of contemporary transfer pricing practices. The results show that the application of the OECD Guidelines and the BEPS (Base Erosion and Profit Shifting) Action Plan varies widely across countries. European Union member states tend to enforce stricter and more uniform regulations compared to other regions. The key factors influencing transfer pricing include taxation, firm size, leverage, tunneling incentives, and corporate governance. While tax minimization is a primary driver, the significance of other factors depends on company characteristics and local regulatory environments. The findings highlight the urgent need for harmonized global regulations to close gaps and ensure fair taxation. Future studies are encouraged to develop adaptive transfer pricing models that reflect dynamic global economic conditions and evolving fiscal policies to enhance compliance and minimize tax avoidance risks.
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