Pengaruh Perencanaan Pajak terhadap Keputusan Transfer Pricing pada Perusahaan Multinasional

Elia Rossa
Arinda Dwi Cahyani
Azhar Huwaiza Fathoni
Dara Dinanti
Denya Saputri
Dwi Renaldy Putra
Daudy Erickson

Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi

This research aims to examine the influence of tax planning on transfer pricing decisions in multinational companies. This research uses a literature study method. The theory used in this research is agency theory. The research results show that tax planning can be a consideration in making transfer pricing decisions in multinational companies. This research was conducted so that future researchers can understand in detail the theories and research results related to their research topic.