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

Gunawan Widjaja; Miftahul Arifin; Prasetyono Hendriarto; Muhamad Stiadi; M. Zahari MS

doi:10.21744/lingcure.v5nS2.1975

Authors

Gunawan Widjaja Universitas Krisnadwipayana, Indonesia
Miftahul Arifin
miftahularifin.uniba@gmail.com
University PGRI of Banyuwangi, Indonesia
Prasetyono Hendriarto Universitas Pakuan, Bogor, Indonesia
Muhamad Stiadi Universitas Ivet, Semarang, Indonesia
M. Zahari MS Universitas Batanghari, Jambi, Indonesia

Keywords:

competition, multinational companies, practice, tax payment, transfer pricing

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."

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