Ruslaini and Amelia, Y. 2026. Strategic Trade Cost Allocation and Internal Pricing Autonomy: A Literature Review on Multinational Tax Avoidance through Transfer Pricing. International Journal of Management, Accounting & Finance (KBIJMAF). 3, 2 (Apr. 2026), 31–39. DOI:https://doi.org/10.70142/kbijmaf.v3i2.429.