Murphy, 51, attained fame and success after turning out box office hits such as "Dr Dolittle", "Beverly Hills Cop" and "Coming to America".
But lately, Murphy's career has collapsed, after starring in films like "Imagine That", "A Thousand Words" and "Meet Dave".
Murphy managed to earn an average of just USD 2.30 at the box office for every dollar that he was paid.
Murphy was also named on the Forbes annual list last year as well before climbing up to the top spot, which last year was occupied by actress Drew Barrymore.
Trailing behind Murphy is Katherine Heigl, whose recent flicks, including "New Year's Eve" and "One for the Money", only pocketed an average of USD 3.40 for every dollar she earned.
Reese Witherspoon has landed on the third spot with an average USD 3.90 for every dollar she's paid from such movies as "How Do You Know" and "This Means War".
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Sandra Bullock makes it to the list by landing on the fourth place with a USD 5 return for every USD 1 she's paid.
Meanwhile, Jack Black rounded up the top five for returning only USD 5.20 for every USD 1 he grossed.
His 2011 comedy, "The Big Year", barely registered on box office though it starred such actors as Steve Martin and Owen Wilson. The movie only bagged USD 7 million in total.