Melacak Dampak Transfer Pricing Terhadap Kinerja Keuangan Dan Tata Kelola Perusahaan
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Abstract
Transfer pricing merupakan mekanisme penetapan harga untuk transaksi antar entitas dalam satu grup perusahaan yang berdampak signifikan terhadap laporan laba rugi. Penelitian ini bertujuan untuk melacak dampak transfer pricing terhadap kinerja keuangan dan efektivitas tata kelola perusahaan (corporate governance). Menggunakan metode kualitatif, penulis meninjau literatur yang mengeksplorasi hubungan antara agresivitas pajak, manipulasi laba, dan mekanisme kontrol. Hasilnya menunjukkan bahwa praktik transfer pricing yang agresif dapat mendistorsi metrik kinerja keuangan jangka pendek, namun membawa risiko reputasi dan hukum jangka panjang. Tata kelola perusahaan yang kuat, didukung oleh komite audit yang independen dan pemanfaatan big data dalam pemantauan transaksi, terbukti krusial dalam memitigasi penyalahgunaan harga transfer. Penulis menyimpulkan bahwa transfer pricing harus diawasi tidak hanya sebagai strategi optimalisasi pajak, melainkan juga melalui lensa paradigma kritis sebagai isu etika dan akuntabilitas manajerial.
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