Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Education, Vocational and Social Science
Cahyani Putri Ayu
Department Of Accounting, Sriwijaya University, Indonesia
Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Corporate Characteristics and Cross-Border Transfer Pricing Decisions: Evidence from a Systematic Literature Review Cahyani Putri Ayu; Yusnaini; Shelly Febriana Kartasari
International Journal of Education, Vocational and Social Science Vol. 5 No. 04 (2026): International Journal of Education, Vocational and Social Science( IJVESS)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v5i04.6506

Abstract

This study examines corporate characteristics and cross-border transfer pricing decisions through a Systematic Literature Review (SLR) approach. A total of 50 peer-reviewed international articles were analyzed based on the PRISMA guidelines to identify research trends related to firm characteristics, multinational enterprises, transfer pricing strategies, corporate governance, and international tax regulations. The findings indicate that transfer pricing decisions are influenced by firm size, ownership structure, internationalization level, operational complexity, and regulatory pressures. Furthermore, effective governance mechanisms, information transparency, and internal control systems contribute to more accountable transfer pricing practices. However, challenges remain regarding regulatory differences, compliance requirements, information asymmetry, and the complexity of global transactions. This study contributes to international accounting literature by providing a structured synthesis of previous research and highlighting the importance of integrating corporate characteristics, governance mechanisms, and global regulatory perspectives in understanding cross-border transfer pricing decisions.
Co-Authors Shelly Febriana Kartasari Yusnaini