Apakah Batasan Kredit Pajak Luar Negeri Mengekang Pergeseran Pendapatan? Bukti dari perusahaan multinasional
DOI:
https://doi.org/10.33751/jmp.v14i1.76Keywords:
Tax Credit Limitations, Income Shifting, Multinational Firms, Perencanaan Pajak Internasional.Abstract
DO FOREIGN TAX CREDIT LIMITATIONS CURB INCOME SHIFTING? EVIDENCE FROM MULTINATIONAL FIRMS
This study examines whether foreign tax credit limitations can curb income shifting practices among multinational firms. Using a Systematic Literature Review (SLR) based on the PRISMA protocol, this study synthesizes 75 articles indexed in Scopus, Web of Science, Emerald Insight, and SINTA published between 2020 and 2026. The findings show that foreign tax credit limitations tend to reduce income shifting by weakening incentives to shift profits to low-tax jurisdictions; however, their effectiveness is not uniform due to firms’ adaptive behavior, such as restructuring transactions and exploiting regulatory differences. These results highlight that policy impact is context-dependent and influenced by institutional and firm-level factors. The study contributes by linking tax policy design with multinational firm behavior and suggests that foreign tax credit limitations should be complemented with broader anti-avoidance measures to effectively mitigate income shifting.
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