Main Article Content



Transfer pricing is a pricing method utilized by global companies to oversee transactions amongst subsidiaries. Beneficial Ownership refers to the rightful ownership of an asset or property. In this examination, we will scrutinize the wrongful utilization of Beneficial Ownership in transfer pricing as a corporate crime. We will explore how this scheme can be utilized by multinational corporations to decrease their tax obligations, and how it can be considered as an act of corporate wrongdoing. This investigation will examine how criminal law can be implemented to curb this practice and enforce lawful measures.

Article Details

Author Biography


Maria Grasia Sari Soetopo 1

Universitas Pelita Harapan, Indonesia1


Ariani, NV (2020). Beneficial Owner: Recognize Owner Benefit In follow Criminal Corporation. Journal Study De Jure Law, 20 (1), 71-84.

bin Nik Abdul, NAR, Saleem, MY, & Lahsasna, A. (2015). Beneficial ownership: to what extent does it comply with Shari'ah ?. Asian Social Science, 11 (27), 155.

Budiarto, MT (2018). Corner view taxation on diversion right land and buildings with mechanism nominee agreement. Symposium National State Finance, 1 (1), 434-457.

Ferdiawan, Y., & Firmansyah, A. (2017). The influence of political connections, foreign activity, and real earnings management on tax avoidance. Journal Research Accounting And Finance, 5 (3), 1601-1624.

Fjeldstad, O. H. (2014). Tax and development: Donor support to strengthen tax systems in developing countries. Public Administration and Development, 34(3), 182-193.

Harimurti, F. (2007). Aspect taxation in transfer pricing practices. Journal Economics and Entrepreneurship Vol, 7 (1), 53-61.

Irfan, RM (2021). Accountability Criminal Corporation on Transfer Pricing Abuse for Avoidance Tax. INTERDISCIPLINARY JOURNAL ON LAW, SOCIAL SCIENCES AND HUMANITIES, 2 (2), 199-215.

Khotimah, SK (2019). Influence burden taxes, tunneling incentives, and size company to decision company in carry out transfer pricing ( Study empirical on the company multinational listed on the Indonesia Stock Exchange in 2013-2017). Journal ecobis Dewantara, 1 (12), 125-138.

Manek, M., & Badrudin, R. (2017). Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Pertumbuhan Ekonomi dan Kemiskinan di Provinsi Nusa Tenggara Timur. Telaah Bisnis, 17(2).

Mangoting, Y. (2000). Aspect taxation in transfer pricing practices. Journal Accounting and Finance, 2 (1), 69-82.

Moeljono, M. (2020). Influencing factors avoidance tax. Journal Study Economics And Business, 5 (1), 103-121.

Mugarura, N. (2018). Can" Harmonization" Antidote Tax Avoidance and Other Financial Crimes Globally?. J. Fin. Crime, 25, 187.

Muthmainnah, S., Mila, M., & Ichfan, H. (2019). Pentingnya Manajemen Keuangan Bagi Perusahaan. Muhasabatuna: Jurnal Akuntansi Syariah, 1(2), 32-42.

Novariza, N. (2021). Arrangement Beneficial Ownership Transparency in the Sector Service Finance in Order Prevention and Eradication of ML. PAMPAS: Journal of Criminal Law, 2 (3), 37-58.

Oelangan, MD (2010). Tax as National Development Support in Indonesia. Pranata Law, 5 (2), 26774.

Purwanto, GM, & Tumewu, J. (2018). Influence taxes, tunneling incentives and bonus mechanisms on corporate transfer pricing decisions manufacturers listed on the stock exchange indonesian. Equilibrium: Journal Economics-Management-Accounting, 14 (1), 47-56.

Rahmawati, SD (2022). Avoidance Tax: Sales Growth, Strategy Business, and Political Connection (Doctoral dissertation, Jakarta Veterans National Development University ).

Rezky, MA, & Fachrizal, F. (2018). Influence Bonus Mechanism, Company Size, Leverage, and Multinationality on Transfer Pricing Decisions for Manufacturing Companies Listed on the Indonesia Stock Exchange in 2010-2014. Journal Scientific Student Economy Accounting, 3 (3), 401-415.

Saraswati, GARS, & Sujana, IK (2017). Influence taxes, bonus mechanisms, and tunneling incentives on indications perform transfer pricing. E- Journal Accountancy University Udayana, 19 (2), 1000-1029.

Senduk, F., Engka, DS, & Kawung, GM (2021). Effect of Profit Sharing Funds and Infrastructure To Growth The Economy of Manado City. Journal of Economic Development and Regional Finance, 20 (2), 45-61.

Wheeler, S., & Rothman, M. L. (1981). The organization as weapon in white-collar crime. Mich. L. Rev., 80, 1403.

Woodward, R. (2009). The organisation for economic co-operation and development (OECD). Routledge.