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Reply from Dr. Suyanto Suyanto
2024.11.05 16:21:21
Based on the sample of manufacturing companies listed on the IDX from 2013 to
2023, this research indicate that tax haven have positive influence on transfer pricing.
This research result strengthen the previous studies conducted by Anh et al. (2018)-
Irawan & Ulinnuha (2022)- Ramadhan & Kustiani (2017)- Ningtyas & Mutmainah
(2022) that also indicate the positive influence of tax haven on transfer pricing.
Research by Taylor et al. (2014) shows that companies involved in aggressive transfer
pricing often utilize tax havens where profits are subject to low or no corporate tax
rates. Dyreng et al. (2018) reinforces the assertion that the use of tax havens enables
transfer pricing strategies that lower the overall tax burden for multinational
companies including manufacturing companies.
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