This study aims to analyze on transfer pricing as tax planning for multinational companies in Indonesia. As a result of transactions from transfer pricing, The implementation of transfer pricing tends to be done to avoid tax. However, if transfer pricing is categorized as tax evasion then the multinational company is considered to be a tax crime and will be subject to tax criminal sanctions in accordance with the provisions apply.
Robin, Vika Shaumi Nurjannah (2021); Transfer Pricing as Tax Planning Strategy for Multinational Companies in Indonesia; International Journal of Scientific and Research Publications (IJSRP)
11(7) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.11.07.2021.p11579