Manajemen Pajak Strategis Dan Peralihan Laba Melalui Transaksi Pihak Terkait: Tinjauan Literatur Sistematis
DOI:
https://doi.org/10.33751/jmp.v14i1.134Keywords:
Strategic Tax Management, Profit Shifting, Related Party Transactions, Transfer Pricing, Multinational EnterprisesAbstract
STRATEGIC TAX MANAGEMENT AND PROFIT SHIFTING THROUGH RELATED PARTY TRANSACTIONS: A SYSTEMATIC LITERATURE REVIEW
This study examines strategic tax management and profit shifting practices through related party transactions in the context of international taxation using a Systematic Literature Review (SLR) approach. A total of 60 peer-reviewed articles published between 2021 and 2026 were systematically analyzed following the PRISMA guidelines. The review focuses on key themes including the role of related party transactions in profit shifting, transfer pricing mechanisms, regulatory effectiveness, and challenges in tax administration. The findings indicate that multinational enterprises extensively utilize intra-group transactions to allocate profits across jurisdictions with lower tax burdens. While existing regulations such as transfer pricing guidelines aim to limit such practices, their effectiveness varies depending on institutional capacity and enforcement. This study contributes by providing a structured synthesis of the literature and offering insights for policymakers in strengthening international tax regulation and monitoring frameworks.
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