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All Journal IJBE (Integrated Journal of Business and Economics) Jurnal Organisasi Dan Manajemen Jurnal Riset Terapan Akuntansi International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Digital Business Management JURNAL AKUNTANSI Sricommerce: Journal of Sriwijaya Community Services Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Forum Bisnis dan Kewirausahaan Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Fokus Manajemen Jurnal Manajemen Perbankan Keuangan Nitro Journal of Accounting and Digital Finance Balance : Jurnal Akuntansi dan Manajemen Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of International Conference Proceedings Publikasi Hasil Pengabdian Kepada Masyarakat. Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Journal of Artificial Intelligence and Digital Business Jurnal Informatika Ekonomi Bisnis Journal of Management, Economic, and Accounting
Fuadah, Luk Luk
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Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Journal : Balance : Jurnal Akuntansi dan Manajemen

 1 
Systematic Literature Review: Analisis Kontemporer Transfer Pricing dan Implikasi Perpajakan Global Martiza, Berlika Sharla; Fuadah, Luk Luk
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.665

Abstract

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.    
Tax Avoidance Analisis Trend dan Faktor: Melalui Pendekatan Systematic Literature Review Prasetyawati, Tyas; Fuadah, Luk Luk
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.671

Abstract

Penelitian ini bertujuan untuk mengeksplorasi dari berbagai aspek penghindaran pajak (tax avoidance), dengan menggunakan metode penelitian yaitu pendekatan Systematic Literature Review (SLR). Dengan menganalisis sebanyak 22 artikel penelitian terdahulu. Sumber data literature diperoleh dari data ilmiah Scopus yang menggunakan perangkat lunak dari aplikasi Publish or Perish (PoP) untuk memudahkan pencarian data. Penelitian ini dilakukan selama mulai tahun 2019 sampai 2024. Praktik tax avoidance menjadi isu krusial dalam dunia akuntansi dan perpajakan karena berdampak langsung pada penerimaan negara serta menimbulkan dilema etis dalam pengelolaan pajak oleh perusahaan. Fenomena ini telah menarik perhatian banyak peneliti dengan berbagai pendekatan dan perspektif. Hasil studi menunjukkan bahwa tren penelitian tax avoidance mengalami fkultuasi dari tahun penerbitannya. Dari hasil analisis dalam penelitian ini banyak literature terdahulu yang menggunakan metodologi penelitian dengan pendekatan kuantitatif. Terdapat beberapa faktor yang dapat mempengaruhi adanya tindakan tax avoidance yaitu koneksi politik, pengendalian internal, CSR, profitabilitas, ukuran perusahaan, leverage, komite audit dan kesulitan keuangan perusahaan. Penelitian ini diharapkan dapat memberikan kontribusi akademik dengan merangkum pemahaman yang komprehensif tentang tax avoidance serta memberikan arah bagi penelitian selanjutnya. This study aims to explore various aspects of tax avoidance, using the Systematic Literature Review (SLR) approach. By analyzing 22 previous research articles. The source of literature data was obtained from Scopus scientific data using software from the Publish or Perish (PoP) application to facilitate data search. This research was conducted from 2019 to 2024. The practice of tax avoidance is a crucial issue in the world of accounting and taxation because it has a direct impact on state revenues and creates an ethical dilemma in tax management by companies. This phenomenon has attracted the attention of many researchers with various approaches and perspectives. The results of the study show that the trend of tax avoidance research has fluctuated from the year of publication. From the results of the analysis in this study, there is a lot of previous literature that uses a research methodology with a quantitative approach. There are several factors that can influence tax avoidance actions, namely political connections, internal control, CSR, profitability, company size, leverage, audit committees and company financial difficulties. This research is expected to provide academic contributions by summarizing a comprehensive understanding of tax avoidance and providing direction for further research.    
Systematic Literature Review: The Impact of Profitability, Leverage, and Taxation on Transfer Pricing in Companies Santoso, Rizki Agung; Fuadah, Luk Luk
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.677

Abstract

This study aims to analyze the impact of taxation, profitability, and leverage on transfer pricing using a Systematic Literature Review (SLR) approach. A total of 15 scholarly articles were analyzed to identify patterns of relationships between variables as well as research gaps in terms of country coverage, industry sector, theoretical frameworks, and variable measurement methods. The findings indicate that taxation has a significant and positive impact on transfer pricing, as companies facing higher tax rates tend to employ this strategy to allocate profits to lower-tax jurisdictions. Profitability also influences transfer pricing, although the results vary depending on the firm's structure and prevailing tax policies. Meanwhile, leverage is found to have a negative impact on transfer pricing, suggesting that highly leveraged firms exercise greater caution in engaging in transfer pricing to avoid additional tax risks. Beyond the primary factors, this study also identifies corporate governance, managerial bonus mechanisms, and macroeconomic conditions as moderating factors that can influence the relationship between taxation, profitability, and leverage on transfer pricing. The findings provide valuable insights for academics and practitioners in understanding how various factors shape transfer pricing decisions and highlight the importance of tax regulations in overseeing these practices.
Co-Authors Abd. Rasyid Syamsuri Andriana, Isni Anna Yulianita Arisman, Anton Aryanto Aryanto ASPAHANI ., ASPAHANI Azwardi Azwardi Barezki, M Bagus Burhanuddin Burhanuddin Damayani, Fitri Dewi, Kencana Dirta Pratama Atiyatna Fadhlurrahman, Rafli Failasufa, Mila Febriani, Fenti Gunawan, M.A. Andrew Harefa, Tulus Jamilah, Wardatul Ka Utama, Hendri Kartasari, Shelly Febriani Lestari, Desak Nyoman Lia Liliana Liliana Martiza, Berlika Sharla Muhammad Abdillah Mukhtaruddin Mukhtaruddin MUKHTARUDIN MUKHTARUDIN Muktarudin, Muktarudin Novelia, Riska Novelia, Rizka Prasetyawati, Tyas Pratiwi, Novia Indri Purnama, Zuardiansyah Adi Putra, Edo Arta Fandala Putri, Anggia Marshanda Putri, Ayu Fitria Putri, Mareta Rahmawati, Rahmawati Ramadanty, Jesica Rika Henda Safitri, Rika Henda Rochmawati Daud, Rochmawati Saggaf, Abdullah Santoso, Rizki Agung Sharla Martiza, Berlika Sihombing, Belandina Anita Sere Susetyo, Didik Syathiri, Ahmad Tertiarto Wahyudi Umi Kalsum Yulia Saftiana Yuniarti, Emylia Yunisvita, Yunisvita Yusnaini Yusnidar Yusnidar