IJSRP, Volume 11, Issue 7, July 2021 Edition [ISSN 2250-3153]
Robin, Vika Shaumi Nurjannah
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.