Transfer Pricing dan Penghindaran Pajak dalam Bisnis Internasional: Studi Empiris pada Perusahaan Multinasional di Negara Berkembang
Keywords:
Transfer Pricing, Penghindaran Pajak, Multinational Enterprises, Developing CountriesAbstract
Praktik transfer pricing oleh perusahaan multinasional (Multinational Enterprises/MNEs) telah lama menjadi perhatian utama dalam diskursus perpajakan internasional, terutama karena dampaknya yang asimetris terhadap penerimaan pajak negara-negara berkembang. Penelitian ini bertujuan menganalisis pengaruh transfer pricing terhadap effective tax rate (ETR) MNEs di negara berkembang, mengidentifikasi faktor-faktor determinan agresivitas transfer pricing, serta mengevaluasi efektivitas regulasi anti-penghindaran pajak, khususnya Country-by-Country Reporting (CbCR) yang merupakan bagian dari OECD Base Erosion and Profit Shifting (BEPS) Action 13. Pendekatan yang digunakan adalah analisis data panel longitudinal untuk periode 2014 hingga 2023, mencakup delapan negara berkembang dari tiga kawasan regional, yaitu Indonesia, India, Vietnam, dan Bangladesh dari Asia; Brasil dan Meksiko dari Amerika Latin; serta Nigeria dan Afrika Selatan dari Afrika. Sampel penelitian bersumber dari database Orbis Bureau van Dijk dan dikompilasi dengan data World Governance Indicators dari World Bank. Sintesis dari 15 studi empiris terpilih menunjukkan bahwa transfer pricing secara konsisten berpengaruh negatif dan signifikan terhadap ETR MNEs, dengan 80 persen studi mengkonfirmasi hubungan ini. Kehadiran afiliasi di yurisdiksi tax haven terbukti menjadi penguat (amplifier) kritis efektivitas transfer pricing sebagai instrumen penghindaran pajak. Kualitas institusi negara terbukti memoderasi hubungan tersebut, sementara implementasi CbCR menunjukkan efektivitas kondisional yang bergantung pada kapasitas enforcement. Hasil ini mengindikasikan bahwa kebijakan anti-penghindaran pajak yang efektif membutuhkan pendekatan komprehensif, meliputi penguatan regulasi dokumentasi, peningkatan kapasitas audit, serta reformasi struktural terhadap akses ke tax haven.
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Copyright (c) 2026 Rahma Agustria, Elita Septemberiyanti, Rela Sari (Author)
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