An analysis (meta- and otherwise) of multinational transfer pricing research

1996 ◽  
Vol 31 (1) ◽  
pp. 39-53 ◽  
Author(s):  
Susan C. Borkowski
Keyword(s):  
Transfer Pricing ◽  
Pricing Research

Transfer pricing: aligning the research agenda to organizational reality

2014 ◽  
Vol 10 (3) ◽  
pp. 266-287 ◽  
Author(s):  
Christian Plesner Rossing ◽  
Carsten Rohde
Keyword(s):  
Multinational Enterprises ◽  
Transfer Pricing ◽  
Current System ◽  
Current Status ◽  
Future Research ◽  
Research Approach ◽  
Content Type ◽  
Pricing Research ◽  
Tax Research ◽  
System Designs

Purpose – The purpose of this paper is to critically review the empirical transfer pricing literature as a means of determining the agenda for future research. Design/methodology/approach – The review is carried out primarily by searching databases, academic journals and books. Second, professional surveys are reviewed to inform the development of research ideas. Findings – The understanding and ability to explain international transfer pricing in practice remain limited despite a rapidly increasing tax regulatory pressure on multinational enterprises. One important explanatory factor is that accounting and tax research has not been integrated to a sufficient extent. As a consequence, rather isolated research streams and knowledge building have taken place, failing to leverage the synergies of a combined research approach. Research limitations/implications – A stronger emphasis on the outcome of specific transfer pricing system designs would improve the literature’s current status in terms of whether the objectives aimed at by the system are actually achieved. A new framework and promising research questions are proposed to guide future work on this issue. Practical implications – The proposed framework may serve as guidance for practitioners seeking to assess the performance of specific transfer pricing systems and potentially provide directions for refinement of current system designs when dysfunctional consequences are identified. Originality/value – Previous transfer pricing research has taken a rather isolated approach. This paper is an attempt to guide future transfer pricing research towards an inter-disciplinary approach.

scholarly journals Penelitian Transfer Pricing di Indonesia: Sebuah Studi Kepustakaan

2020 ◽  
Vol 5 (1) ◽  
pp. 57
Author(s):  
Amardianto Arham ◽  
Amrie Firmansyah ◽  
Aji M. Elvin Nor
Keyword(s):  
Research Agenda ◽  
Qualitative Method ◽  
Transfer Pricing ◽  
Research Articles ◽  
Test Results ◽  
Research Topics ◽  
Independent Variables ◽  
Quantitative Studies ◽  
Pricing Research ◽  
Positive Effect

Abstrak: Penelitian ini bertujuan untuk melakukan pemetaan atas berbagai hasil penelitian terkait transfer pricing di Indonesia dan memberikan rekomendasi agenda riset transfer pricing di masa depan. Pemetaan dilakukan berdasarkan tingkat topik penelitian, metode penelitian, variabel penelitian, dan hasil pengujian. Penelitian ini menggunakan metode kualitatif dengan pendekatan bibliografi. Objek yang digunakan dalam penelitian ini yaitu sebanyak 41 artikel hasil penelitian yang diterbitkan oleh jurnal yang telah terakreditasi SINTA atau terindeks Scopus sejak tahun 2000 sampai dengan awal tahun 2020. Hasil penelitian menunjukkan bahwa mayoritas tingkat topik penelitian yang paling banyak dibahas yaitu determinan transfer pricing. Sebagian besar penelitian menggunakan metode kuantitatif. Mayoritas penelitian kuantitatif menggunakan transfer pricing aggressiveness sebagai variabel dependen. Sebagian besar penelitian kuantitatif menggunakan tiga variabel independen yaitu, pajak, tunneling incentive, dan mekanisme bonus. Mayoritas hasil pengujian atas pengaruh pajak dan tunneling incentive terhadap transfer pricing aggressiveness menunjukkan pengaruh positif, sedangkan mayoritas hasil pengujian atas pengaruh mekanisme bonus menunjukkan tidak ada pengaruh. Kata kunci: Transfer Pricing, Penelitian, Indonesia.   Abstract: This study aims to map various research results related to transfer pricing in Indonesia and and provide recommendations on the transfer pricing research agenda in the future. Mapping is based on the research topics, research methods, research variables, and test results. This study uses a qualitative method with a bibliographic approach. The objects used in this study are 41 research articles published by SINTA accredited journals or Scopus indexed since 2000 until early 2020. The results show that the most discussed research topics are determinants in transfer pricing. The majority of quantitative studies use transfer pricing aggressiveness as dependent variable. Most quantitative studies use three independent variables namely, taxation, tunneling incentives, and bonus mechanisms. The majority of testing results on the effect of taxation and tunneling incentives on transfer pricing aggressiveness show a positive effect, while the majority of test results on the effect of the bonus mechanism show no effect. Keywords: Transfer Pricing, Research, Indonesia.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak

2018 ◽  
Vol 2 (1) ◽  
pp. 1-28
Author(s):  
Teza Deasvery Falbo ◽  
Amrie Firmansyah
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Thin Capitalization

The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratioindicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transferpricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well astransfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companieswhich are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, theselected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examinationused in this study is multiple linear regression analysis of panel data.The results of this study suggest that thincapitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated withtax avoidance.

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