IJSRP, Volume 11, Issue 7, July 2021 Edition [ISSN 2250-3153]
Santi Yopie, Oka Budiman
This research objective is to examines the development of transfer pricing issue in Indonesia and to be a guide for further research in transfer pricing issue. This research is used qualitative method which reviewed 15 previous scientific research paper in the span of 2004-2020. In the era of globalization encourages entreprenuers to open up a business opportunities in various countries. The different of tax policies may give advantage to practice transfer pricing issue.