FAKTOR-FAKTOR YANG MEMPENGARUHI TRANSFER PRICING: SYSTEMATIC LITERATURE REVIEW

Abstrak

This study aims to explain the factors influencing transfer pricing, the phenomena driving these practices, and their relevance to current research. Using a Systematic Literature Review (SLR) method, 25 accredited SINTA journal articles from 2021-2025 were analysed through Google Scholar and Scopus databases using Publish or Perish software. The findings reveal that transfer pricing is a complex phenomenon influenced by various interrelated factors, with tax and tunnelling incentives being the most frequently examined variables. However, research results show varied outcomes positive, negative, or no significant effects indicating that transfer pricing decisions depend heavily on company context, ownership structure, governance mechanisms, and management strategies rather than a single dominant factor. The dominance of Agency Theory and Positive Accounting Theory supports the view that transfer pricing practices are driven by conflicts of interest between principals and agents and management's efforts to maximize their interests through specific accounting policies.