Transfer Pricing and Financial Performance In Multinational Enterprise
DOI:
https://doi.org/10.47709/jebma.v6i1.8115Keywords:
Transfer Pricing, Tax Planning, Multinational Enterprises (MNEs), Financial Performance, Arm’s Length Principle (ALP), Base Erosion and Profit Shifting (BEPS), Profit ShiftingAbstract
Latar belakang: Transfer pricing merupakan salah satu instrumen strategis yang digunakan oleh Multinational Enterprises (MNEs) dalam mengelola transaksi intra-grup lintas yurisdiksi. Dalam konteks globalisasi dan meningkatnya pengawasan pajak internasional, praktik ini tidak hanya berfungsi sebagai mekanisme penentuan harga antar entitas afiliasi, tetapi juga sebagai bagian dari strategi tax planning yang berimplikasi pada financial performance perusahaan. Perkembangan regulasi internasional seperti Arm’s Length Principle (ALP) dan inisiatif Base Erosion and Profit Shifting (BEPS) semakin memperkuat urgensi kajian komprehensif mengenai hubungan tersebut.
Metode: Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) dengan protokol PRISMA terhadap 60 artikel terindeks Scopus periode 2016–2026. Proses seleksi dilakukan melalui tahap identifikasi, penyaringan, kelayakan, dan inklusi untuk memastikan relevansi dan kualitas literatur yang dianalisis. Data kemudian disintesis secara tematik untuk mengidentifikasi pola, tren, dan kesenjangan penelitian terkait transfer pricing, tax planning, dan kinerja keuangan.
Hasil: Hasil sintesis menunjukkan bahwa transfer pricing secara dominan dimanfaatkan sebagai instrumen strategis dalam pengalokasian laba intra-grup guna mengoptimalkan beban pajak global perusahaan. Praktik ini berkontribusi terhadap peningkatan efisiensi pajak dan pelaporan kinerja keuangan, namun implementasinya dipengaruhi oleh kualitas tata kelola perusahaan, risiko regulasi, biaya kepatuhan, serta dinamika kebijakan pajak internasional, termasuk inisiatif anti-BEPS. Literatur juga menegaskan bahwa kepatuhan terhadap ALP menjadi faktor krusial dalam menjaga legitimasi praktik transfer pricing.
Kesimpulan: Transfer pricing berperan signifikan sebagai strategi tax planning yang berdampak pada financial performance MNEs. Meskipun memberikan manfaat dalam optimalisasi struktur pajak dan efisiensi keuangan, praktik ini memerlukan pengelolaan yang hati-hati agar tetap selaras dengan prinsip ALP dan regulasi perpajakan global. Penelitian ini menegaskan pentingnya keseimbangan antara strategi korporasi dan kepatuhan regulasi dalam menjaga keberlanjutan kinerja keuangan perusahaan multinasional.
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