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Nur Sandi Marsuni
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nursandimarsuni@gmail.com
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+6285796461067
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invoice@unismuh.ac.id
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JL. SULTAN ALAUDDIN NO.259
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INDONESIA
INVOICE : JURNAL ILMU AKUNTANSI
ISSN : 27146359     EISSN : 27146340     DOI : https://doi.org/10.26618/inv.v3i1
Core Subject : Economy,
Invoice: Journal of Accounting Science has p-ISSN 2714-6359 and e-ISSN 2714-6340 published by the Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar, this journal publishes research articles in the field of Accounting Science. This journal publishes research studies using various qualitative and/or quantitative methods and approaches in the field of Accounting. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies within the scope of accounting which is published twice a year, in March and September. of the Invoice journal includes Financial Accounting (Financial Accounting), Audit Accounting (Auditing), Islamic Financial Accounting, Cost Accounting (Cost Accounting), Management Accounting (Management Accounting), Tax Accounting (Tax Accounting), International Accounting (International Accounting) , Accounting for Non-Profit Institutions (Non-Profit Accounting), Budget Accounting (Budgeting Accounting), Government Accounting / Public Sector (Goverment Accounting), Accounting System (Accounting System) Invoice: Journal of Accounting Science have been singgle reviewed by peer reviewers. The decision to accept or not accept scientific articles in this journal is the right of the Editorial Board based on recommendations from peer reviewers.
Articles 291 Documents
Revisiting Transfer Pricing in The Digital Era: A Value-Based Approach Toward Ethical and Sustainable Tax Practices Hanin Febriana; Ferry Irawan
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 1 (2026): March 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/0qerna35

Abstract

Digital transformation has changed global business models and the way companies create economic value. This change poses challenges for the international taxation system, especially in the practice of transfer pricing, which serves to determine the fair price of transactions between related entities. The complexity of assessing and determining the location of intangible asset value creation increases the risk of profit shifting and tax base erosion, which impacts potential state revenue.This study aims to analyze transfer pricing practices in the digital economy through an ethical perspective and a value-based approach. The method used is a Systematic Literature Review (SLR) with sources from scientific articles indexed. The search was not limited by publication year because the number of studies examining transfer pricing in an ethical context is still very limited. A total of 730 articles were initially identified across major academic databases, but only 21 studies met the inclusion criteria and were subsequently analyzed using content analysis and trend mapping. The results of the study show that transfer pricing practices in the digital economy era face challenges in the valuation of intangible assets, inconsistencies in the international regulatory framework, and institutional pressure for transparency. The integration of moral values affects documentation, pricing structures, and profit allocation behavior, thereby encouraging more ethical tax practices. The application of a value-based approach strengthens accountability, enhances social legitimacy, and supports fiscal sustainability through more proportional tax contributions. Overall, these findings confirm that transfer pricing has important moral and social dimensions in building sustainable tax governance.