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All Journal International Journal of Management, Economic and Accounting
Khaira Amalia Fachrudin
University of North Sumatra
Economics, Econometrics & Finance

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Transfer Pricing Mechanisms and International Tax Management Strategies in Multinational Companies in the Digital Economy Era Geby Citra Ananda; Khaira Amalia Fachrudin
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i2.739

Abstract

The development of the digital economy has led to significant changes in the expansion and operational activities of multinational corporations (MNCs), which have implications for transfer pricing management and international tax management strategies. This study aims to analyze how transfer pricing mechanisms are utilized and what tax strategies are implemented by multinational corporations in the digital era, particularly in the technology and data-driven services sectors. The research method employs a qualitative approach using case study techniques and in-depth interviews with tax practitioners. The findings identify that companies maximize the use of intangible assets and digital licenses to optimize tax burdens through transfer pricing planning. This study also discusses challenges in international tax regulation, as well as policy recommendations that are adaptive to the phenomenon of economic digitalization.
Dynamics of the Capital Structure of Multinational Subsidiaries in Emerging Markets : A Literature Review on the Role of Internal Capital Markets and Institutional Risks Geby Citra Ananda; Khaira Amalia Fachrudin
International Journal of Management, Economic and Accounting Vol. 4 No. 3 (2026): June 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i3.750

Abstract

This study aims to synthesize the latest literature on the determinants of the capital structure of Multinational Corporation (MNC) subsidiaries in emerging markets. The primary focus is on the efficiency of the Internal Capital Market (ICM) and the moderating influence of institutional risk. By reviewing research from the past five years, this article identifies a shifting trend in which financial digitalization and global geopolitical uncertainty reinforce the role of the ICM as a liquidity buffer. This article also highlights how the quality of local institutions in emerging markets determines the choice between internal and external debt as a risk mitigation strategy.
Co-Authors Geby Citra Ananda