Pengaruh Perencanaan Pajak terhadap Keputusan Transfer Pricing pada Perusahaan Multinasional

Elia Rossa (Universitas Bhayangkara Jakarta Raya)
Arinda Dwi Cahyani (Universitas Bhayangkara Jakarta Raya)
Azhar Huwaiza Fathoni (Universitas Bhayangkara Jakarta Raya)
Dara Dinanti (Universitas Bhayangkara Jakarta Raya)
Denya Saputri (Universitas Bhayangkara Jakarta Raya)
Dwi Renaldy Putra (Universitas Bhayangkara Jakarta Raya)
Daudy Erickson (Universitas Bhayangkara Jakarta Raya)

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.