Identification of transfer pricing practices in the era of multinational company competition

Abstract

This study presents the results of identifying practical transfer pricing among multinational companies operating in an era full of global competition. The study is to gain an understanding and experience of practical transfer pricing among foreign companies operating in Indonesia. Our data search was conducted on international publications. After getting the data, our in-depth data analysis efforts involve a data evaluation system, data interpretation, and coding so that the data we produce answers the study questions with the highest principles. We report this study is a descriptive qualitative data study guided by studies and evidence in the field so that we can arrange this style with a phenomenological approach, which is an effort to examine and explore the data in-depth so that we can use the data and discuss it as findings. The literature sources that we visited were complications such as Elsevier, Taylor and Francis, Google books, application, and Eric. Using keywords search, which included “transfer pricing, corporate practice, international, competition era, and identification."

Multinational Corporations transfer Pricing Policies and Economic Growth in Nigeria

“…This is done in order to exercise their market dominance and power. Thus, governments must comprehend the tactics used to abuse transfer pricing (TP) in order to be fully prepared to stop them or lessen their effects on the economy (Widjaja et al, 2021). Also, Mashiri (2018) argued that for every government to function and survive, it is crucial to mobilize domestic resources, and tax collection is the cornerstone of such efforts.…”

Transfer Pricing Multinational Companies in Indonesia: the Role of Good Corporate Governance (Gcg), Tunneling Incentive and Leverage

“…The development of international trade in each country cannot be separated from things that are and will take place in global economic activities. The rapid growth of global economic activity has also stimulated the development of multinational companies (Widjaja et al, 2021). Multinational companies have some transactions and economic activities occur such as sales transactions, purchasing raw materials, providing services, and so on (Sa'dani dan Hidayatulloh, 2021).…”