Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Eduvest - Journal of Universal Studies Jurnal Ekonomi, Manajemen, Akuntansi
Luk Luk Fuadah
Universitas Sriwijaya, Indonesia
Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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The Effect of Tax Avoidance, Multinationality, and Profitability on Corporate Transfer Pricing Decisions: a Systematic Literature Review Agusman Sianturi; Dana Farhana; Luk Luk Fuadah
Eduvest - Journal of Universal Studies Vol. 5 No. 11 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i11.52350

Abstract

This study aims to analyze the influence of tax avoidance, multinationality, and profitability on transfer pricing decisions in multinational companies through the Systematic Literature Review (SLR) method. This study uses 50 national and international articles indexed by Scopus and Sinta with a publication period of 2019–2024. The results of the study show that transfer pricing practices are influenced by three main factors, namely tax avoidance, multinationality, and profitability. The tax avoidance factor has proven to be the main driver for companies to carry out transfer pricing to divert profits to countries with low tax rates. Multinationality has a positive effect because the wider the cross-border operation, the greater the opportunity for transfer pricing practices. However, profitability shows mixed results; Some studies show positive influences, while others find negative influences depending on the industry context, tax regulations, and corporate governance. These findings confirm the importance of monitoring and applying the arm's length principle to prevent the abuse of transfer pricing in multinational companies.
Pengaruh Transformasi Digital dan E- Government Terhadap Kepuasan Layanan Publik: Systematic Literature Review Mila Failasufa; Olivia Putri Zahrani; Citra Triasma; Luk Luk Fuadah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.15873

Abstract

Perkembangan teknologi digital mendorong transformasi layanan publik di Indonesia melalui e-government untuk meningkatkan efisiensi, transparansi, dan aksesibilitas, meskipun menghadapi tantangan seperti kesenjangan infrastruktur dan keterampilan SDM. Penelitian ini bertujuan menganalisis pengaruh transformasi digital dan e-government terhadap kepuasan layanan publik melalui Systematic Literature Review (SLR) dengan protokol PRISMA. Populasi adalah artikel Scopus Q1-Q4 berbahasa Inggris periode 2015-2025; sampel 20 artikel terpilih via purposive sampling. Instrumen mencakup lembar ekstraksi data PRISMA; teknik analisis meliputi kategorisasi tematik, sintesis naratif, dan tabulasi kuantitatif. Hasil menunjukkan pengaruh positif signifikan melalui TAM (30%), agile governance, dan usability, dengan tantangan kesenjangan digital. Kesimpulan menyatakan transformasi digital dan e-government sebagai instrumen strategis tata kelola responsif jika didukung kesiapan SDM dan infrastruktur inklusif.
Co-Authors Agusman Sianturi Citra Triasma Dana Farhana Mila Failasufa Olivia Putri Zahrani