HIGHLIGHTS
- What: Sales growth is an important indicator in measuring business performance and is one of the main objectives of the company. In this study, data and information were obtained from various relevant literature sources, including books, journals, articles, and tax policy documents that describe the theory, practice, and current issues related to transfer pricing and taxation in Indonesia. By utilizing existing theories and conceptual frameworks, this study seeks to provide in-depth insights into how companies can navigate the challenges faced in the everchanging tax environment. This literature review also explains the impact of e-commerce and . . .

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