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All Journal Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Jambura Accounting Review Jurnal Ekonomika Current : Jurnal Kajian Akuntansi dan Bisnis Terkini INOPENDAS: Jurnal Ilmiah Kependidikan Jurnal Ekonomika EKONOMIKA45 KREATIF: Jurnal Pengabdian Masyarakat Nusantara Proceeding of The International Conference on Economics and Business Jurnal Pengabdian Masyarakat Nusantara Jurnal Manajemen Bisnis Kewirausahaan Journal of Governance, Taxation, and Auditing Jurnal Visi Manajemen (JVM) Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Mahasiswa Manajemen dan Akuntansi Indonesian Economic Review Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Bisnis Inovatif dan Digital Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Kemitraan Masyarakat Studia Ekonomika International Journal of Management, Accounting & Finance International Journal of Business, Marketing, Economics & Leadership International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE) Journal of Economic and Leadership KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Yessica Amelia
STIE Kasih Bangsa
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Strategic Trade Cost Allocation and Internal Pricing Autonomy: A Literature Review on Multinational Tax Avoidance through Transfer Pricing Ruslaini; Amelia, Yessica
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 2 (2026): April: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v3i2.429

Abstract

This qualitative literature review explores how multinational enterprises (MNEs) utilize strategic trade cost allocation and internal pricing autonomy to engage in tax avoidance through transfer pricing. Drawing on recent academic studies, the review synthesizes insights on how firms manipulate Incoterms, delegate pricing rights, and align managerial incentives to shift profits across jurisdictions. It highlights the dual role of transfer pricing as both a tax planning instrument and a corporate governance challenge. The review also examines the interaction between tax regulations—such as the OECD’s BEPS framework—and managerial decision-making authority within MNEs. By comparing findings across multiple empirical and theoretical studies, this paper provides a comprehensive understanding of the mechanisms and limitations of current transfer pricing practices. The results emphasize the need for stronger alignment between regulatory enforcement, internal control structures, and global transparency standards.
The Impact of Tax Scrutiny on Cryptocurrency Investor Behavior: A Qualitative Synthesis of Tax-Loss Harvesting and Wash Trading Strategies Yessica Amelia; Ngadi Permana
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 2 (2026): April: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v3i2.430

Abstract

This qualitative literature review investigates how tax scrutiny influences investor behavior in the cryptocurrency market, with a focus on tax-loss harvesting and wash trading strategies. As governments enhance transparency and enforcement, crypto investors increasingly adapt their behaviors to optimize after-tax outcomes. The review synthesizes recent academic findings that highlight the growing use of legal tax-loss harvesting and the controversial persistence of wash trading, particularly in unregulated exchanges. Evidence suggests that regulatory uncertainty and inconsistent tax treatment across jurisdictions drive strategic investor responses and, in some cases, unintended compliance gaps. This study underscores the need for updated tax frameworks capable of addressing the unique characteristics of digital assets. The analysis contributes to the broader discourse on how taxation shapes market behavior in emerging financial ecosystems
Mapping the Tax Planning Incentives Behind Royalty Flows: A Qualitative Synthesis of Network Analysis, Gravity Models, and Multinational Profit Shifting Strategies Yessica Amelia; Rizal, Muhammad
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 2 (2026): April: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v3i2.431

Abstract

This qualitative literature review examines how tax planning incentives shape international royalty flows by synthesizing insights from network analysis, gravity models, and the literature on multinational profit shifting. The review highlights that royalty payments are not solely driven by economic fundamentals such as market size, innovation intensity, or bilateral trade costs, but are systematically influenced by corporate income tax differentials, withholding taxes, and the structure of international tax treaty networks. Network-based approaches reveal the central role of conduit jurisdictions and treaty shopping routes in facilitating the redirection of royalty flows, while gravity models provide counterfactual benchmarks to identify deviations attributable to tax-motivated behavior. The synthesis further shows that profit shifting via intellectual property relocation, although smaller in scale than other channels, generates non-trivial revenue losses and remains structurally embedded in the international tax system. Overall, the study underscores the value of integrating network and gravity frameworks to better understand royalty-based tax planning and its policy implications
Co-Authors Agustinus, Rendy Angiza, Vincencius Panji Mur Aprilia, Sabrina Dwi Astuti, Julia Austin, Diani Baehaqi Bagus Budiono, Bagus Cahyatih Kumandang Chafid, Lukman Clarencia Angelika Enfent, Theresya Afila Eri Kusnanto Evlin Chadra Rita Fachry Abda El Rahman Farah Qalbia Fathihani, Fathihani Grace Yulianti Herliyana, Elsa Hollines Luahambowo Ika Purwanti Indradewa, Rhian ISNAINI, Hamidah Nur Kafiden Langsar Waruwu Khoerunnisya, Annisa Kinanti, Khisi Luahambowo, Hollines Mohammad Chaidir MUHAMMAD RIZAL Muhammad Rizal Nasutiah Nasutiah Ngadi Permana Nurdayanti, Resti Ranti Karlaili Rina Amelia Ruslaini, Ruslaini Sarah Fitriyani Sekar Arindia Savitri Siswahyudianto Sri Utami Nurhasanah Sri Utami Nurhasanah Suharyadi, Fajar Wipasana, Ari Dania