Studi Literatur Pengaruh Transfer Pricing dan Good Corporate Governance terhadap Penghindaran Pajak
DOI:
https://doi.org/10.51903/jupea.v5i3.4528Keywords:
transfer pricing; good corporate governance; tax avoidance; agency theoryAbstract
Abstract. This study aims to analyze the influence of transfer pricing practices and good corporate governance (GCG) on tax avoidance among companies listed in Indonesia. Transfer pricing is a strategy commonly employed by multinational corporations to shift profits to jurisdictions with lower tax rates in order to minimize tax liabilities. Meanwhile, GCG serves as a supervisory mechanism that can mitigate tax avoidance through the implementation of transparency, accountability, and strong internal controls. This research adopts a literature review approach by examining relevant previous studies to explore the relationship between the two variables and tax avoidance. Some studies reveal that transfer pricing has a significant impact on tax avoidance, while the effectiveness of GCG largely depends on the quality of implementation and the strength of a company’s internal governance. Therefore, integrating tax efficiency strategies with robust corporate governance is essential to balance compliance and the optimization of tax burdens.
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