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All Journal Dinasti International Journal of Education Management and Social Science Eduvest - Journal of Universal Studies
Farhana, Dana
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Aerospace Engineering Computer Science & IT Education 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 Sianturi, Agusman; Farhana, Dana; Fuadah, Luk Luk
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.
Relationship Between Leadership Style, Work Engagement, Performance Management System and Impact for Productivity Employee Mizvi, Adhiya; Farhana, Dana; Fuadah, Luk Luk
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 2 (2025): Dinasti International Journal of Education Management And Social Science (Decem
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i2.5705

Abstract

This study presents a systematic literature review that explores the complex relationships between leadership style, work engagement, performance management systems (PMS), and employee productivity. Guided by the PRISMA protocol, a total of 57 peer-reviewed articles published between 2020 and 2025 in Scopus-indexed journals (Q1–Q4) and SINTA-indexed journals (Level 2–4) were analyzed. The findings indicate that transformational leadership consistently exerts the strongest positive influence on work engagement and employee productivity, whereas laissez-faire leadership demonstrates negative effects. Work engagement emerges as a key mediating variable that translates leadership influence into productive work behaviors. PMS functions as an organizational infrastructure that moderates and, in some cases, mediates the leadership–performance relationship, with adaptive and fair systems producing superior outcomes. The integration of leadership, work engagement, and PMS generates a synergistic effect that contributes to sustained and measurable productivity improvements. This review contributes to the literature by offering a comprehensive integrative framework for understanding the interconnected role of leadership, engagement, and PMS, while also providing theoretical insights and practical implications for enhancing organizational effectiveness.
Co-Authors Fuadah, Luk Luk Mizvi, Adhiya Sianturi, Agusman