PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP STRATEGI TRANSFER PRICING PADA PERUSAHAAN MULTINASIONAL: KAJIAN LITERATUR

This study aims to explore the influence of internal and external factors on strategic decision-making in multinational companies, particularly regarding transfer pricing practices. Using a qualitative approach through an integrative literature review, this research analyzes eight peer-reviewed articles published between 2014 and 2024. The analysis focuses on five key themes: tax burden, foreign ownership, managerial incentives, geopolitical uncertainty, and corporate sustainability. The findings reveal that strategic decisions related to transfer pricing are shaped not only by economic efficiency motives but also by ownership structure, internal performance-based rewards, and external pressures such as global political instability and sustainability expectations. These results highlight that multinational strategies are context-dependent and formed through the interaction of internal goals and external demands. This study provides a theoretical contribution to the understanding of multinational fiscal behavior in developing countries and offers practical insights for policymakers and corporate decision-makers to balance efficiency with ethical and reputational considerations